M/S M.P. Andhra Transport Company vs The Commissioner, Commercial ...

In view of the finding recorded by the Tribunal that it is well established that the goods were being carried from Himanchal Pradesh to Andhra Pradesh and with valid documents, the demand for security is not justified. The impugned order passed by the Tribunal is set aside insofar as the demands of security, the goods of the assessee may be released without any demand of security forthwith. The Revision is disposed of as above. Order Date :- 6.1.2010 S.P.