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TMI Blog2005 (1) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... rected against the order of Tribunal dated December 15, 2004 arising from Appeal No. 772 of 2004 relating to the proceedings under section 13A(6) of the Act. Brief facts of the case are that the driver of Vehicle Nos. CPV-6877 and MP-19-D-6139 presented papers for issuing trip sheet at Ambabai checkpost. On inquiry, it was found that those trucks were carrying supari, but it is alleged that the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of M/s. Prabhu Kirana Stores, Satna, was in existence In respect of vehicle No. M.P. -19-D-6139, besides other items, request was made for issuing trip sheet for 34 and 30 bags of supari vide G.R. Nos. 6695 and 6696 being transported from Gwalior to Navgaon. For these goods, bill No. 2969 dated October 12, 2004 of M/s. Bansal Kirana Bhandar, Laskar, Gwalior, and bill No. 1257 dated October 12, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act before the Deputy Commissioner, Trade Tax, Sahayata Kendra, Jhansi, which was rejected vide order dated October 27, 2004. The applicant filed an appeal before the Tribunal which has been dismissed. However, the Tribunal observed that after deposit of the security amount/bank guarantee trip sheet may be issued. Heard the learned counsel for the parties. The learned counsel for the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to seize the goods only arise, and the authority concerned can only take action, in case trip sheets are not found to have been surrendered at the exit check-post. Before such a situation can arise, goods should not be seized. The learned Standing Counsel submitted that on the facts of the case, seizure is justified and further submitted that since the purchasing parties are not in existence, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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