JUDGMENT Bharati Sapru, J. -- Cause shown is sufficient; delay in filing the revision is condoned. This revision has been filed State for the assessment year 2007-08 against the order of the Tribunal dated 18.8.2010. The question of law referred to is hereunder: - "Whether under the facts and circumstances of the case, the COMMERCIAL TAX TRIBUNAL was legally justified in deleting the penalty levied under Section 15A(1)(q) of the Act for violation of Section 28-B of the U.P. Trade Tax Act?" 2. The Tribunal has recorded findings of fact in favour of the assessee stating that the assessee had produced evidence to show that the goods had been carried outside the State but the first appellate authority ignored this evidence. Even though, it is mentioned in one of the paragraphs of the order passed by the first appellate authority that the assessee has produced the evidence. The Tribunal has considered that very evidence and after examining the matter it has come to the conclusion that it was well established by the assessee that the goods had reached outside the State and no evasion has been made by the assessee. The penalty imposed under Section 15A (1) (q) of the Act was therefore, deleted by the Tribunal. The deletion is justified. 3. In view of the findings of fact recorded by the Tribunal, no question of law arises. No other question was argued. 4. This revision has no merit, it is dismissed. No costs.