TMI Blog2008 (5) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Year 2003-04. 3. The dealer is involved in the business of purchase and sale of iron and steel scraps. On 27th June, 2003 the goods being carried in vehicle Mo, 78-AM 4382 were checked by the Departmental Authorities. It was found that such goods were not accompanied by the complete papers. A show cause notice was given to the dealer on 27th June, 2003 as to why the goods may not be seized. The dealer submitted reply on the same day stating that it was a registered dealer and the goods had been duly dispatched vide Bill No. 253, dated 26th June, 2003 to M/s. Vaibhav Castings Pvt. Ltd. and the copy of the Bill was also produced. Subsequently the goods were got released on deposit of security amount of ₹ 8,545 under Section 13-A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his explanation of the dealer has not been accepted by the authorities on the ground that at the time the goods were seized the documents were not accompanying the goods and driver was unable to produce the Bill. The dealer in his reply to the seizure notice on that very day tendered his reply in which he has pointed out in paragraph 6 that it was a registered dealer and that the Bill Mo 253, dated 26th June, 2003 had been issued to M/s. Vaibhav Castings Pvt. Ltd. but the same was not given to the driver as the goods had not been weighed and were on way to Dharam Kanta for being weighed and it was during this movement for weighing that they had been intercepted. On 27th June, 2003 itself Bill was produced before the authorities. The dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Dharam Kanta for weighing and after ascertainment of the weight the entries would have been made in the bill and it would have been given to the driver for taking it to its destination. This part of the explanation of the dealer has not been considered by the Tribunal. The reason given by the dealer cannot be said to be totally unbelievable. Situation may have arisen where the dealer did not have Dharam Kanta in his business premises and to carry on his business by getting the goods weighed, finally issue the bill to his driver. The penalty under Section 13-A (4) is to be imposed only where the goods are not relatable to the registered dealer and are not duly accounted for in the account books. 11. In the present case, the dealer had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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