JUDGMENT Bharati Sapru, J. -- Cause shown is sufficient; delay in filing the revision is condoned. This revision has been filed by the State for the assessment year 2006-07 against the order of the Tribunal dated 14.06.2011. The question of law referred to is hereunder: - "(i) Whether under the facts and circumstances of the case, the Trade Tax Tribunal was legally justified in accepting the claim of the dealer of purchase made on behalf of Ex. U.P. Exporter whereas the said claim cannot be established by the dealer on record ? (ii) Whether on the facts and in the circumstances of the case the Commercial Tax Tribunal was legally justified in setting aside the order passed by Joint Commissioner (Executive) under Section 10-B of the U.P. Trade Tax Act?" 2. The Tribunal has rightly come to the conclusion that once an appeal has been filed by the assessee, the order passed by the authority under Section 10B is not justified at all. The Tribunal has rightly set aside the order passed under Section 10B of the Act. 3. In view of the above, the question of law is answered in favour of the assessee and against the department. No other question was argued. 4. This revision has no merit, it is dismissed. No costs.