1999 (1) TMI 76

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....cording to the department, Officers seized Truck bearing No. HRY-212 which was found carrying 900 nos. of rigid PVC pipes (size 7.5 x 6 Kg. /Cm2) and 1900 nos. of sockets of same size. The total value of which was Rs. 1,07,899/-. No invoice or bilty was found with the truck. On checking of the statutory records, it was found that no invoice was issued by them for the above clearance and no central....

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....tory so that the correct amount of excise duty should be written on the invoice. 3. On an appeal filed by the assessee, the Commissioner (Appeals) observed that this is a peculiar case where the appellants were lulled into complacency on the verbal assurance of the Assistant Commissioner which the party claims was given to them. There is no method of cross-checking as to whether such an assu....