JUDGMENT Bharati Sapru, J. Cause shown is sufficient; delay in filing the revision is condoned. 2. This revision has been filed by the State for the assessment year 2008-09 against the order dated 24.09.2010 passed by the tribunal. The question of law referred to is as under: - “Whether under the facts and circumstances of the case, the Trade Tax Tribunal was legally justified in deleting the amount of penalty under Section 54(1) (14) of the U.P. Value Added Tax Act?” 3. The Tribunal has deleted the penalty imposed on the assessee under Section 154 (1) (14) of the Act after recording findings that the goods, which were being transacted by the assessee were found duly recorded in the books of account and no intention to evade any tax was found. 4. In view of the findings of fact recorded by the Tribunal, no question of law arises. 5. This revision has no merit, it is dismissed. No costs.