JUDGMENT :

Ritu Bahri, C.J.

The revisionist has challenged the penalty order passed by the Deputy Commissioner (Assessment)-2, Commercial Tax, Haridwar, and the judgment of the Commercial Tax Tribunal, Bench Dehradun, dated 25.11.2014, whereby after setting-aside the judgment passed by the First Appellate Authority, imposed a penalty of Rs.10.00 lakhs on the revisionist.

2. The revisionist is a manufacturer of rubber tires. On 24.09.2013, Mobile Squad Authority, Amarpur, Haridwar have checked the Vehicle No.HP72 3524, and on inspection, found that the transported goods rubber by Farm-16 No.-U.K. VAT/K-2010-2440358, through M/s East India Transport Agency, 20B Abdul Hameed Street, Kolkata, by Bilti No.-6169578 (in two copies), bill no.1376/ date 17.08.2013 of M/s Mysoor Polymers and rubber product Ltd., 20B K.R.S road, Meta Street Pot Mysool, total value of Rs.35,10,000-00 was carried on. The driver of the vehicle was having old series form-16. On account of that, the trip sheet could not be prepared. For,-16 old K series was declared obsolete on 20/02/2013. So on the ground of above fact the mobile squad officer Amarpur issued show cause notice to assessee, in compliance of it the ass