ASHWANI KUMAR MISHRA,J. - (1.) It is submitted that the transport vehicle in question was detained within the time for which TDF certificate was operative, and therefore, the authorities acted in high handed manner. It is also stated that a fresh TDF certificate could be generated only after surrendering the previous one, and that the software itself would not issue a fresh TDF form, during continuation of previous certificate. It is also stated that seizure of goods under the facts and circumstances is wholly perverse.
(2.) Learned Standing Counsel submits that the submission advanced on behalf of the revisionist touches upon the claim on merits, which can be gone into at appropriate stage.
(3.) Prima facie from the materials placed, this Court finds that at the time when the vehicle itself was seized a valid TDF certificate was in existence. It is also the averment of the assessee that it had procured a new certificate after surrendering the previous one. No other illegality has been shown either.;