Ajay Kumar Mittal, J. - (1.) Delay of 26 days in refiling the appeal is condoned.
(2.) This appeal has been filed by the assessee under Sec. 68 of the Punjab Value Added Tax Act, 2005 (in short "the Act") against the order dated 13.8.2015 (Annexure P -6) passed by the Value Added Tax Tribunal, Punjab (hereinafter referred to as "the Tribunal") claiming the following substantial questions of law: - i) Whether the order passed by the Ld. Tribunal is not perverse, as same has been passed without any evidence on record? ii) Whether enquiry officer is not required to take any action against the firm who is saying that they have sold the goods without bill? iii) Whether the version/statement of driver can be believed? If yes, then whether same is upto satisfaction of detaining officer? iv) Whether books/bills and documents have duly been verified by the authorities, before imposing any penalty? v) Whether the impugned order is in violation of rules of natural justice and is otherwise sustainable in law?
(3.) Briefly stated, the facts for adjudication of the present appeal as narrated therein are that the appellant sold the Iron Goods (MS Bar) to M/s. Sahib Steel International, Mandi Gobindgarh on 1.3.2007 vide invoice No. 488 dated 1.3.2007 (Annexure P -1) for Rs. 3,49,954/ - which were purchased from M/s. R.K. Steel Rolling Mills, Khanna vide bill dated 1.3.2007 for a sum of Rs. 3,46,758/ -. The truck bearing registration No. PB -23E -7996 carrying the said goods was detained by the Excise and Taxation Officer, Alour Khanna while loading other goods from some other units from whom M/s. Sahib Steel International purchased the goods. The detaining officer detained the goods on the ground that the driver of the truck had told that 10 MT of goods were loaded from M/s. AB Steel Mill. The Excise and Taxation Officer instead of taking any action against M/s. Satpal Mankoo Steel issued a show cause notice dated 1.3.2007 (Annexure P -2) to the appellant. The Assistant Excise and Taxation Commissioner, Mobile Wing, Ludhiana vide order dated 14.3.2007 (Annexure P -3) imposed a penalty of Rs. 1,04,986/ - under Sec. 51(7)(b) of the Act upon the appellant. Feeling aggrieved, the appellant filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals), Ludhiana Division, Ludhiana who vide order dated 26.10.2012 (Annexure P -4), copy of which was sent to the appellant on 4.3.2013, dismissed the appeal. Against the order, Annexure P -4, the appellant filed an appeal on 8.4.2013 (Annexure P -5) before the Tribunal. The Tribunal vide order dated 13.8.2015 (Annexure P -6) dismissed the appeal. Hence, the present appeal.;