TMI Blog2021 (3) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... l did no such endeavor. So far as the First Appellate Authority is concerned, he would state that the copies of the documents produced by the petitioner do not contain the seal of the check post. Before us, the copy of Form XXA, one of the duplicate of which is retained by the petitioner, has been produced and a colour photostat copy of the same reveals that there is a round seal indicating it to be a seal of the check post. The date and time of the check post, where the seal was affixed, is not clear from the photostat copy - It is not in dispute that the petitioner, at the first instance, by their reply dated 02.08.2006, had relied upon Form XXA to state that the goods moved from Chennai to Bangalore. The initial burden cast upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed the appeal completely in the light of the documents including the original form XXAs produced at the time of hearing of the appeal containing the seal of the check post officer, as proof for movement of goods from Chennai to Bangalore? (ii) Whether the Appellate Tribunal was justified in totally ignoring the set of documents filed at the time of hearing that included the original form XX as issued by the clearing and forwarding agent containing the seal of the check post officer? 3. However, today, we reframe the substantial question of law to the following effect: Whether the appellate Tribunal was justified in ignoring the original form XXA declarations containing the seal of the check post officer and the lorry re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lore accompanied by Form XXA, lorry receipts and other documents. The respondent issued notice dated 05.07.2006 stating that on verification of the movement register at the border check post, namely Tamil Nadu-Ranipet Check Post at Serkadu, Hosur Check Post and Thiruthani Check Post for the period from 30.12.2003, it was seen that the goods have not moved from Chennai to Bangalore. This was the allegation made in the notice dated 05.07.2006. The petitioner submitted their objection dated 02.08.2006 reiterating that the goods have moved and the check post authority had affixed the seal. The Assessing Officer, after receipt of the reply, confirmed the proposal made in the notice dated 05.07.2006 and completed the assessment by order dated 31. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, has been produced and a colour photostat copy of the same reveals that there is a round seal indicating it to be a seal of the check post. The date and time of the check post, where the seal was affixed, is not clear from the photostat copy. 13. It is not in dispute that the petitioner, at the first instance, by their reply dated 02.08.2006, had relied upon Form XXA to state that the goods moved from Chennai to Bangalore. However, the Assessing Officer appears to have not done any verification, after receiving the petitioner's reply dated 02.08.2006. As such an exercise had not been done and as the Assessing Officer stated that the check post record did not reveal the movement of the said vehicle, the petitioner should h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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