ASHWANI KUMAR MISHRA,J. - (1.) Tribunal has affirmed the order passed by the first appellate authority, which relies upon the decision of the Apex Court in M/s Assessing Authority-cum-Excise and Taxation Officer, Gurgaon v. East India Manufacturing Company Ltd. 1981(18) STC, 1319 , in which the Hon'ble Supreme Court has been pleased to hold that penalty could be levied only if the commodity has been sold directly by assessee or by its agent. The finding is returned in the present case that either the commodity has been consumed by assessee or has been used for job work and that there was no sale.
(2.) In view of such finding as well as principle of law laid down by the Hon'ble Court, no good ground is made out to interfere in the matter.
(3.) Revision is, accordingly, dismissed.;