1992 (2) TMI 245

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..... on three gate passes - Nos. 550 551 both dated 23-7-1988 and No. 593 dated 31-8-1988, which was objected to by the Department. It is needless to consider the objection with regard to G.P. No. 593 dated 31-8-1988, because the denial by the Assistant Collector with regard to the credit of duty covered by G.P. No. 593 was restored by the Collector (Appeals) and no appeal or cross objection with regard to this part of the order by the Collector (Appeals) has been filed by the Department. The issue to be considered is only with regard to the G.F. No. 550 551, where the Collector (Appeals) confirmed the order of reversal of modvat credit in respect of consignments allegedly received in part, without any approved duty payment documents. The Co .....

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..... t each gate pass from their duty paid godown at Andheri to Vile Parle factory against the G.Ps. duly endorsed. They were claimed to have been sent in four lots under their own delivery challans. It is also observed that the delivery challans do not indicate the marks and numbers of the boxes sent. The only particulars available are description and types of goods. It is claimed that the total number of boxes sent under the four delivery challans is equal to the total number of boxes covered by both the gate passes. We also find that it is not a case, where even a separate delivery challan is prepared for each gate pass, on the contrary, one delivery challan covers a number of boxes claimed to have been received under more than one gate pass. .....

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..... y delivery challan are available. It is also not disputed that there is a prescribed document for meeting such movements from duty paid godown - namely the subsidiary gate pass - which could have been obtained from the concerned Range Superintendent and the goods sent alongwith that. They have not chosen to follow this procedure. No reasons are forthcoming as to what prevented them from getting the subsidiary gate pass. Moreover, at the time of receipt of the goods, they are to be accompanied by prescribed duty payment documents. In the case of part consignments received in the above manner, even a post-mortem verification becomes difficult, without marks and numbers indicated in the delivery challan, which could be co-related to the gate p .....

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