TaxTMI 
TaxTMI 
2004 (4) TMI 370
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....espondent. [Order]. - On matter being called nobody appeared on behalf of the appellant in spite of notice of hearing having been sent well in advance. I also find from the records that on last 3 to 4 occasions, when the matter came up, nobody appeared on behalf of the appellant. As such, I proceed to dispose of the appeals, after hearing the ld. JDR, and after going through the impugned ord....
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....question and physical verification of the goods loaded, it was found that though the description in the receipts was brass scraps, the goods loaded were actually various types of Brass Parts. The consigner of the goods was shown as M/s. Parwati Brass Industries, Jamnagar and M/s. Neutral Brass Products, Jamnagar. The statement of Shri Jaykisan Bala, owner of truck, recorded by the officers was to ....
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....sporters and as such their plea that they cannot verify the contents of the packages cannot be accepted. By observing so he confiscated the truck and imposed penalties. 4. I find that the goods to be transported are brought to their office along with bills and the same being in packed condition, they are unable to see the contents and accept the description as shown in the bill. The above ....
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.... reported in 1992 (60) E.L.T. 571 (Tri.), has held that the when the goods are accepted by the transport company for transportation from one place to another, the fact that the consigner was fictitious does not establish any case against the transporter and does not reflect upon their knowledge of the non-duty paid nature of the goods. Inasmuch as, I find that in the present case there is nothing ....