9911796707
TMI Blog2023 (5) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods. There are no merits in imposition of penalties on the appellant. The same are set aside - Appeals are allowed in respect of transporter appellant. - Excise Appeal No. 85043 of 2013 Excise Appeal No. 85135 of 2013 - FINAL ORDER NO. 85814 – 85815 / 2023 - Dated:- 30-3-2023 - HON BLE MR. SANJIV SRIVASTAVA , MEMBER ( TECHNICAL ) And HON BLE DR. SUVENDU KUMAR PATI , MEMBER ( JUDICIAL ) Shri Viraj Reshamwala , Advocate , for the Appellant Shri P. K. Acharya, Superintendent , Authorised Representative for the Respondent ORDER PER : SANJIV SRIVASTAVA These appeals are directed against Order-in-Original No. 05/CEX/2012 dated 28.09.2012 and Order-in-Original No. 06/CEX/2012 dated 10.10.2012 both passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transporters ordinarily are required to deliver the material at the destined places mentioned in the LRS. In the instant case, both these transporters, at the direction of Shri Tibrewal, offloaded the material in their respective godown and then gave possession of the same to him. The said transporters, according to the LRS, were under an obligation either to dispatch the material to places of destination or to hand over the material at their godown to the authorized persons of the party mentioned in the LRS. Admittedly in the instant case they did not do so. They connived with Shri Tibrewal and allowed him to take possession of the material i.e yarn and the invoices, more so since the invoices were in the name of the assesese. That the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in their respective godown and then gave possession of the same to him. The said transporters, according to the LRs, were under an obligation either to dispatch the material to places of destination or to hand over the material at their godown to the authorized persons of the party mentioned in the LRs. Admittedly in the instant case they did not do so. They connived with Shri Tibrewal and allowed him to take possession of the material i.e yarn and the invoices, more so since the invoices were in the name of the assessee. That the goods were delivered to the person other than the assessee has been admitted by the transporters in their respective statement. I consider these acts on the part of the transporters as being not only unsavory dev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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