9911796707
TMI Blog1997 (1) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... are that the appellants are engaged in the manufacture of M.S. Angles and M.S. Bars Rods. on 31-3-1991, Central Excise officers intercepted a Truck No. UPQ-9033 on Lucknow Kanpur Road and found that the truck was loaded with MS angles. On demand, Shri Hari, driver of the truck produced Bill No. 557, dated 31-3-1994 of M/s. S.M. Steels, Alambagh, Lucknow and G.R. No. 225, dated 31-3-1994 of M/s. Lucknow Azamgarh Balia Transport Co. on enquiry, the driver disclosed that the goods were loaded inside the factory of the appellants. When the Central Excise Officers reached the factory, it was found closed. The premises of M/s. S.M. Steels could not be located. The goods were therefore, seized in the reasonable belief that they were liable to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed the truck to proceed to Deoria after handing over his documents of sale to the truck driver. It was also submitted that investigation with M/s. S.M. Steels, Lucknow clearly indicated that the goods were sold to them and they were maintaining proper accounts of the goods. The lower authorities after considering their submissions confiscated the goods and allowed them to be redeemed on payment of fine and demanded duty and also imposed a personal penalty. 3. Shri T.K. Srivastava, the ld. Advocate appearing for the appellants submitted that there are two issues to be dealt with in this appeal; that the first issue was - as to why the driver did not have a copy of GPI showing payment of duty and a copy of Bill showing the sale of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry with their document and when the goods were cleared from the factory, they retained the gate pass and the Bill and issued their own bill; that in the instant case, the representative of M/s. S.M. Steels came to the factory of the appellants and collected the sale bill and the GPI and issued and his own bill. He submitted that this fact is corroborated by the investigation conducted by the Central Excise Authorities with M/s. S.M. Steels and the entry of these goods was found in their records. He submitted that having regard to the above submissions, there is no case made out by the deptt. and therefore, prayed that the impugned order may be set aside and the appeal may be allowed. 4. Shri Ramsaran, ld. DR appearing for the respondent C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e next day and checked their records and did not find any discrepancy except cancellation of GPI No. 11 and Bill No. 272, dated 31-3-1994. Thus the observation of the ld. Commissioner (Appeals) appears to be only a presumption. The ld. Commissioner (Appeals) also observed that the driver in his statement nowhere stated that the duty paying documents were handed over to him which he handed over to somebody else. However, in the instant case, I find that the ld. Advocate submitted that the representative of M/s. S.M. Steels was present in the factory premises of the appellants and since the assessee sold the goods to M/s. S.M. Steels, the duty paying documents were handed over to the representative. Further, I also observe that the investigat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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