Regarding transit of goods in uttarpradesh

my firm have head office at kanpur billed material to another party at kabrai the transporter uploaded my material with another party's material billed from kanpur to jhansi, the transporter has unloaded firstly material at jhansi then he was going to unload my material at kabrai, he was caught at jhansi border by sib and levied penalty of rs. 112000/- at that time, now in regular assesment i want to release the penalty as regular tax as bill was recorded in the books of both party and payment received through bank. please send me the ruling that i quote in my case.thanking you, anilkumarmishra 8009523651