ASHWANI KUMAR MISHRA,J. - (1.) This revision is by the revenue, questioning an order passed by the Tribunal, whereby the orders passed by the authorities have been interfered with and the assessee's goods are directed to be released without any security.
(2.) The ground of challenge essentially is to the effect that the revenue is entitled to proceed, in accordance with Section 50 of the U.P. Value Added Tax Act against the assessee and in case the goods are released without security, the interest of the revenue would be adversely affected.
(3.) From the facts appearing on records, it transpires that the assessee has a manufacturing unit at Bulandshahar known as 'M/s. Param Dairay Limited' Khurja. It had sent 15000 Kg. Skimmed Milk Powder on 1.1.2017 through Subham Career Pvt. Ltd. Delhi, for being transported to Raipur at Chhattisgarh. The vehicle was intercepted on 3.1.2017 and authorities found that the vehicle had crossed Shri Nagar Toll Plaza, at Haryana U.P. Border on 2.1.2017, in loaded condition, and, therefore, the authorities were of the opinion that goods were being brought in from Haryana and had not been loaded in U.P. The assessee submitted its contention that the driver of the vehicle went with loaded truck to his village at Janghawali Shergarh Bangar, District Mathura to attend his ailing child and, therefore, he had diverted from the route, and had entered into Haryana. The explanation, so submitted by the assessee, was not accepted and a direction was issued to release the goods only after deposit of Rs. 7,56,000/- by the assessee. First Appeal filed was also rejected. The Tribunal, however, in Second Appeal, has accepted the claim of the assessee and has directed release of goods without any security, which is questioned here.;