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TMI Blog2020 (1) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... ound when compared to the invoices available at the time of interception of conveyance with the quantity mentioned in the invoice No.40 dated 03.10,2018 Marble Slab was shown 5955 Sq Ft, whereas 7010 Sq Ft of excess Marble Slab was found on physical verification like wise Granite Slab were shown 450 Sq Ft in invoice No.40 dated 03.10.2018 whereas, 2609 Sq Ft of Excess Granite Stab were found on physical verification and also Granite Patti Box were shown 150 Box in invoice No. 35 dated 03.10.2018 whereas, 59 Boxes of Granite Patti were found in excess. In any case after cutting the irregular shape of Marble Slabs in a rectangular shape wastage cannot be generated more than 100%. Therefore, the adjudicating authority has rightly taken into ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Code 2515 were found excess on physical verification. (b) 2609 Sq Ft of Granite Slab HSN Code 6802 were found excess on physical verification. (c) 59 Boxes of Granite Patti were found excess on physical verification. 2.2. On the basis of physical verification, the calculation were made and the total value of impugned goods found excess arrived at ₹ 4,75,420/- on which GST payable was ₹ 85,576/-. Whereas, as per invoice produced by the person in-charge/ Driver of the conveyance, the total value of the impugned goods was ₹ 1,71,510/-on which GST payable was ₹ 30,871/-. The impugned goods and the conveyance used for the movement of impugned goods were detained under sub-section (1) of Section 129 of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even not considered by the adjudicating authority while passing the order in original. The appellant has requested to call for the measurement slips to reach the conclusion of actual goods carried in the truck. 5. Personal Hearing in the case has been conducted on 27.03.2019. Shri Pankaj Malik, Chartered Accountant appeared for personal hearing on behalf of the appellant and explained the case in detail and reiterated the grounds of appeal as mentioned in the appeal memorandum and requested to decide the case. He further requested to provide the details of verification of quantity conducted by the adjudicating authority. 6. I have carefully gone through the case records and detail submission made in the appeal memorandum as well at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant has submitted in the grounds of appeal that the measurement slip has not been provided to them and requested to call for the measurement slip and decide the case on the basis of the slip. The adjudicating authority was asked to produce the measurement slip. He furnished that the physical verification of quantity of goods was carried out in presence of the appellant and Shri Rajendra Meena, the person in-charge of the vehicle, as evident from FORM MOV-04 dated 04.102018. Form-04 is prescribed form for the physical verification report under the statute. I find that the appellant as well as Shri Rajendra Meena, the owner/person in-charge of the vehicle have placed their signature on this document after due perusal and copy of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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