JUDGMENT Bharati Sapru, J. -- Heard Shri S.D. Singh, learned Senior Counsel assisted by Shri K.D. Vyas, learned counsel for the revisionist and Shri B.K. Pandey, learned Standing Counsel for the State. 2. This revision has been filed by the assessee being aggrieved by an order passed by the Tribunal dated 31.12.2015 by which the Tribunal has sustained an order passed by the assessing authority imposing a demand of security on the assessee to the extent of sum of Rs. 1,41,300/-. 3. A seizure was made and the security has been demanded for release on the basis of a notification issued on 14.10.2015 by which any selling dealer could have not transported any goods beyond an amount of 9 tonnes without the production of Form-XXI and without showing the transaction in his books of account. 4. A notification was issued by the State Government on 14.10.2015 and the transaction was made by the assessee on 18.10.2015 to two different dealers. The detention was made on 19.10.2015 by the assessing authority and in reply to the show-cause notice the assessee produced his books of account on 24.10.2015 and has also produced the Form-XXI. 5. It is recorded in the seizure order that Form XXI was produced. There is no allegation that form-XXI was either bogus or not genuine nor there is any allegation against the assessee that the goods were not be found accounted in his books. On the contrary, the assessee had placed a valid document to show that the goods had duly accounted for. In the absence of any finding being recorded by the Tribunal that any goods have escaped assessment towards taxes, the demand for security is not justified. The goods may be released to the assessee without the demand of any security. 6. The revision stands disposed of.