TMI Blog2018 (5) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... even if there is no weighment challan they could have prepared a adhoc documents which would indicate that the vehicle was being sent for weighment purposes, was to return back to the factory on further documentation, and the documents which were carried by the Assistant Clerk cum Cashier was blank in all respects - demand upheld - appeal dismissed - decided against appellant. - E/887/2011 - FINA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the factory does not have weigh bridge within the premises; on further enquiry, it was informed that permission to remove the goods under weighment challan it is granted to them but the said permission lapsed in the month of June, 2008, which is not still renewed, and under reasonable belief that the material contained the vehicle was being clandestinely removed, they were seized along with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays. It is her submission that due to non availability of weigh bridge, they had cleared the scrap from the factory it was for preparing duty paying documents but Assistant Clerk cum Cashier accompanying the vehicle was to prepare the documents after weighment of scrap. But Revenue has made out the case, as if it was a clandestine removal which is incorrect. She prays for setting aside the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory on further documentation, and the documents which were carried by the Assistant Clerk cum Cashier was blank in all respects. 7. In my view, the findings recorded by both the lower authorities in confirming the demand raised with interest and imposing equivalent amount of penalty, confiscating the goods of vehicles is correct and order does not require any interference. 8. The appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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