2020 (1) TMI 1282

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....fter referred to as "the impugned order") passed by Assistant Commissioner(Anti Evasion), Central Goods & Service Tax Commissionerate, Alwar (hereinafter also referred to as "the adjudicating authority"). 2.1 The brief facts of the case are that the appellant's conveyance bearing Regn. No. RJ14 GC 3327 in movement was intercepted on 04.10.2018 at 8.30 AM at Sikandara Toll Plaza. The goods in movement were inspected under the provisions of sub section (3) of Section 68 of the Central Goods and Service Tax Act, 2017 and the following discrepancies were found:- (a) 7010 Sq Ft of Marble Slab HSN Code 2515 were found excess on  physical verification. (b) 2609 Sq Ft of Granite Slab HSN Code 6802 were found excess on physical verific....

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....r marble slabs are taken after cutting into rectangular sizes which normally comes much lower then the quantity actually available in irregular slabs whereas the bill is prepared and charged for the estimated actual recoverable marble slabs. This is  normal practice in the trade. (ii) That the verification of quantity available on the truck was done on estimated basis and that too was of irregular sizes which was bond to result in excess stock. Therefore a case was booked against the appellant. The measurement slips of the marble slabs have not been provided to the appellants and even not considered by the adjudicating authority while passing the order in original. The appellant has requested to call for the measurement slips to reac....

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....ion like wise Granite Slab were shown 450 Sq Ft in invoice No.40 dated 03.10.2018 whereas, 2609 Sq Ft of Excess Granite Stab were found on physical verification and also Granite Patti Box were shown 150 Box in invoice No. 35 dated 03.10.2018 whereas, 59 Boxes of Granite Patti were found in excess. In any case after cutting the irregular shape of Marble Slabs in a rectangular shape wastage cannot be generated more than 100%. Therefore, the adjudicating authority has rightly taken into account the quantity found excess in Physical verification while passing the impugned order. 8. The appellant has submitted in the grounds of appeal that the measurement slip has not been provided to them and requested to call for the measurement slip and deci....