ASHWANI KUMAR MISHRA,J. - (1.) Revisionist before this Court is a registered dealer, which is aggrieved by an order of the Tribunal, whereby release of goods seized has been allowed, after deposit of security other than cash and bank guarantee to the extent of tax payable upon such goods. The Tribunal has recorded a finding that assessee has submitted explanation in respect of goods seized, but the same was not considered within a reasonable time and a finding is returned that assessee has been victimized to a certain extent. However, defence of the assessee that all transactions are duly recorded and reflected in the online returns filed have not been accepted.
(2.) Learned counsel for the revisionist submits that the assessee has filed exhaustive reply annexing copy of bill, bilty as well as receipt of cold storage, and returns have also been filed with the competent authority regarding such placement of goods in the cold storage. All such aspects, however, have not been taken note of by the Tribunal, while passing the order impugned. Learned counsel submits that the order of Tribunal completely omits to consider relevant materials, and as such, cannot be sustained.
(3.) Learned Standing Counsel has filed counter affidavit, and it is sought to be suggested that the documents filed were not complete or did not match with the goods seized. However, such findings are not reflected in the order of Tribunal under challenge.;