9911796707
TMI Blog2013 (8) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... uch a case, evidence available to the department becomes only submission of the owner without any documentary evidence - There was a need for consideration as to whether cross-examination of the owners of the vehicles was required in the context of the facts and circumstances in respect of the each vehicle. Further, since the issue relating to SOL is based on data of logbook and statement of Managing Director of the appellant-company, there was a need for consideration of request for cross-examination - On the whole, the request for cross-examination has not been dealt with adequately - Matter is remanded to the original adjudicating authority for fresh consideration of the whole case. - E/854 & 855 of 2012 - A/10418-10419/WZB/AHD/2013, M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ints : - (a) M/s DCW Ltd. is having their own consignment agents at Daman duly registered with the Central Excise Authority to act as consignment agents and who are (1) M/s Signet Overseas Ltd., House No. DGGP, 4/A-3, Survey No. 747 748, Village - Kalaria, Nani Daman (2) M/s Kamdeep Marketing Pvt. Ltd., Plot No. 4/A-2, Survey No. 747 748, Village - Kalaria, Nani Daman. Thus, the above two private limited companies are registered as consignment agents/first stage dealer/second stage dealer with the Central Excise authorities at Daman who are maintaining statutory records for the receipt of the goods and issue of the goods under proper Central Excise Invoices sold to the buyers. The said invoices indicate the vehicle numbers for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Damn itself as the supplier of the inputs were in Daman and the factory of the receiver of input was also in Daman and the factory of the receiver of input was also in Daman in the radius of 5 - 7 kilometers. The appellants accordingly received the inputs to the factory of the appellants and local transportation charges were paid and the appellants were not required to verify the ownership of the said transporter or to obtain any permission from the owner of the said transport and in routine course the vehicles were hired and goods were physically transported to the factory of the appellants for which payments were made to the drivers and signatures were obtained on the vouchers which were accounted for in the accounts of the company. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit if the number plate is continued by the owner. However, the facts remained that under the said vehicle number, the goods have been received by the appellant and the driver have signed the vouchers for the payment of local transportation. These facts have not been verified either by recording the statement of owner of the vehicles or recording the statement of the drivers. In para 11.2.2 of the show-cause notice, it is stated that based on the statement recorded of owners of the vehicle numbers GJ-5-UU-1168, GJ-5-UU-0733, GJ-5-UU-2785, DD-03-C-9553, DD-03-C-9264, DD-03-B-9691, DD-03-E-9743, DD-03-E-9621 GJ-5-U-733, the local transportation of the goods have been denied without recording the statement of the drivers who are physical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5) Shri Pankaj Kalani, Chartered Accountant (6) Drivers of vehicles who physically transported the goods under respective invoices. (e) It is the grievance of the appellants that even the learned Commissioner (Appeals) did not consider their above submissions and upheld the order of the adjudicating authority. 4. The learned Authorised Representative on behalf of the respondent supports the orders of the lower authorities and submits that this case was based on documents and, therefore, denial of cross-examination would not affect the rights of the appellants. Further, he also submits that non-transportation has been proved by taking the details from RTO. 5. From the detailed submission made by the learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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