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TMI Blog2025 (1) TMI 1435X X X X Extracts X X X X X X X X Extracts X X X X ..... oaded in both the vehicles. A perusal of the record further shows that the drivers of both the trucks did not produce any document in respect of excess goods and categorically stated that they have no other document relating to the goods in question. The explanation given by owner of the goods that since the TIN of the consignor firm was blocked, therefore, the drivers could not generate the information in respect of excess goods, cannot be believed since perusal of the record shows that GR No.980 and 981 alongwith retail invoices No.39 and 40 dated 19.08.2009 were produced by Sh. Neeraj Kumar stated to be Manager of the appellant-firm, after the show cause notice was issued to the owner of the goods. Further these documents should have been with the drivers at the time of furnishing information at ICC as per the requirement of Section 51 (2) of the Act as referred to above. This proves the intention of the appellant to evade tax. A perusal of the record shows that the Ld. AETC (MW) Bathinda after conducting proper inquiry and after giving full opportunity of being heard to the appellant, has passed the penalty order under Section 51 (7) (c) of the Act. There are no infirmity in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VAT XXXVI forms, Invoices No. 1287 and 2448 and 2456 dated 19.08.2009 for Rs. 32,798/- Rs. 33,130/- Rs. 89,025/- and Rs. 73,400/-, respectively and four forms VAT XXXVI and Forms VAT 47. Statements of the drivers were recorded and a notice was issued to the owner of the goods. 4. Sh. Neeraj Kumar stated to be Manager of the firm M/s Shree Shiva Steels, Mandi Gobindgarh, appeared before the Detaining Officer and claimed ownership of the goods loaded excess in both the vehicles. He was confronted with the facts of the case. He produced FR No. 980 and 981 alongwith retail invoices 39 and 40 dated 19.08.2009 issued by M/s Shree Shiva Steels, Mandi Gobindgarh for Rs. 1,58,781/- and Rs. 2,65,481/- in favour of M/s Raghav Trading Company, Sri Ganganagar. He explained that the goods which were detected in excess were covered by these documents which were given to the drivers but the TIN of the consignor firm was blocked so the driver could not generate the information in respect of these goods. He did not produce any account books. He furnished cash security of Rs. 53,100/- and bank guarantee for Rs. 1,59,253/- and requested for release of the goods, the goods were accordingly released. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et or a log-book, as the case may be, and a sale invoice or bill or cash memo, or delivery challan containing such particulars, as may be prescribed, in respect of such goods meant for the purpose of business, as are being carried in the goods vehicle (or by any other means) and produce a copy each of the aforesaid documents to an officer Incharge of a check post or information collection centre, or any other officer not below the rank of an Excise and Taxation Officer checking the vehicle at any place: Provided that a person selling goods from within or outside the State in the course of (intrastate or) inter-State trade or commerce, shall also furnish or cause to be furnished a declaration with such particulars, as may be prescribed: Provided further that a taxable person, who sells or despatches any goods from within the State to a place outside the State or imports or brings any goods or otherwise receives goods from outside the State, shall furnish particulars of the goods in a specified form obtained from the designated officer, duly filled in and signed. (3) At every check post or information collection centre or at any other place when so required by an officer ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods have actually moved out of the State, shall lie on the owner or person Incharge of the vehicle: Provided further that no penalty shall be imposed unless the person concerned has been given an opportunity of being heard. (5) At every station of transport of goods, bus stand or place of loading or unloading of goods, when so required by the Commissioner or the designated officer, the driver or the owner of (the goods, and) the goods vehicle or the employee of transport company or goods booking agency, shall produce for examination, transport receipts and all other documents and accounts books concerning the goods carried, transported, loaded, unloaded, consigned or received for transport, maintained by him in the prescribed manner. The Commissioner or the designated officer shall, for the purpose of examining that such transport receipts or other documents or account books are in respect of the goods carried, transported, loaded, unloaded or consigned or received for transport, have the powers to break open any package, or packages of such goods. (6)(a) If the officer Incharge of the check post or information collection centre or any other officer as mentioned in subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined under clause (a) of sub-section (6), and give him an opportunity of being heard and if, after the enquiry, such officer finds that there has been an attempt to avoid or evade the tax due or likely to be due under this Act, he shall, by order, impose on the consignor or consignee of the goods, a penalty, which shall be equal to thirty per cent of the value of the goods. In case he finds otherwise, he shall order release of the goods and the vehicle, if not already released, after recording reasons in writing and shall decide the matter finally within a period of fourteen days from the commencement of the enquiry proceedings; (c) The officer referred to in clause (b), before conducting the enquiry, shall serve a notice on the consignor or consignee of the goods detained under clause (b) of subsection (6) and give him an opportunity of being heard and if, after the enquiry, such officer is satisfied that the documents as required under subsections (2) and (4), were not furnished at the information collection centre or the check post, as the case may be, with a view to attempt to avoid or evade the tax due or likely to be due under this Act, he shall by order, for reasons to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nearest check post or information collection centre, as the case may be, and shall furnish in triplicate a declaration mentioned in sub-section (2) alongwith the documents in respect of the goods carried in such vehicle before the officer Incharge of the check post or information collection centre. 14. In view of the above mandatory provisions, now we come to the facts of the present case. The undisputed fact is that the goods i.e. iron goods being transported in two vehicles were detained by the Excise and Taxation Officer (MW), Bathinda for verification on the grounds that the goods in transit were in excess by weight as was detected after weighment, and requisite information in respect of excess goods was not furnished at any ICC. After issuance of show cause notice, Shri Neeraj Kumar Manager of the firm M/s Shree Shiva Steels, Mandi Gobindgarh, appeared before the Detaining Officer who claimed himself to be the owner of the excess goods loaded in both the vehicles. He was confronted with the facts of the case. He produced FR No. 980 and 981 alongwith retail invoices 39 and 40 dated 19.08.2009 issued by M/s Shree Shiva Steels, Mandi Gobindgarh for Rs. 1,58,781/- and Rs. 2,65,48 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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