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4. Against the penalty order 31.08.2010 the respondents had preferred a First appeal before the Additional Commissioner Grade-II (Appeals) Moradabad who after considering the entire conspectus of the case dismissed the appeal preferred by the respondents, subsequent to which the second appeal was preferred before the Tribunal.

5. I have heard the learned counsel for the parties and perused the record.

6. It is admitted fact that Column 6 of Form 38 was not filled up in the main copy, but in the duplicate copy the same was filled up. The other documents which were carried out by the driver also included a certificate issued by the Forest department which been filled up after physical inspection of the entire goods which were being transported. It was submitted by the respondents that it is only due to oversight and human error that column 6 of Form 38 was remain unfilled.

19. In the present case also the vehicle was accompanied by Form 38 and all other documents were being carried along with other documents and only due to human error column would remain unfilled. It was the duty of the Officer managing the Check Post who after discovering that some column of Form 38 found unfilled should have filled the same himself in the light of Circular dated 03.02.2009 and should have allowed the vehicle to proceed alongwith the goods. It is undisputed that the goods transported were the same which were mentioned in the various documents (bill/builty/challan etc.) carried by the driver of the vehicle.