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TMI Blog2008 (12) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order]. - Heard both sides. 2. Shri Arijit Chakraborty, learned Counsel appearing on behalf of all the four Appellants states that 23 bullocks and 9 cows were purchased by the first three Appellants from Chowringhee Cow Hat in Midnapore. They were transporting the same by the vehicle of fourth Appellant to Beliaghata Cow Hat. On the way the BSF personnel of Har ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tates that the place of seizure was Sutiapanchpota on Jessore Road and he state that since the seizure was made by B.S.F. it can be concluded that the area was in their jurisdiction within the border area. However, when asked by the Bench he is not in a position to state how far the place was from the actual border nor this fact is available from either the show cause notice or from both the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n otherwise the findings of both the original Authority and the lower appellate Authority are vague and not to the point and not with reference to the facts of the case. The lower appellate Authority stating that no purchase document was produced is clearly wrong since the same was produced as a part of the Appeal papers including the Appeal Memorandum. It is also not clear what documentary and ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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