2013 (8) TMI 173

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....a For the Respondent : C.S.C. ORDER Heard Mr.Alok Kumar, learned Counsel for the Revisionists. The Revisionist No.1 is manufacturer and seller of Galvanized Pipes & Tubes and Reinforcement Bards and is registered under the provisions of West Bengal Value Added Tax Act as well as under the provisions of the Central Sales Tax Act, whereas Revisionist No.2 is a proprietor involved in the ....

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....er the Excise Invoices were loaded on Vehicle No.WB-23-C-5761 for transhipment from West Bengal to Gujarat and the transporter issued G.R. No.5204 dated 6.3.2013 for consignment loaded on the said vehicle. All the documents, referred above, were handed over to the driver of the vehicle by the official of the Revisionist No.3 at the time of starting of journey from West Bengal. The Assistant Com....

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....the Assistant Commissioner passed the impugned seizure order dated 22.3.2013 and demanded security of RS.7,20,000/- in cash for release of the goods. When the representation was filed by the Driver of the Vehicle, it was rejected by the Joint Commissioner (SIB), Commercial Tax, Lucknow vide order dated 1.4.2013 on the ground that the representation has been made by the driver of the vehicle himsel....