2020 (1) TMI 1286

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.... Sikar (hereinafter also referred to as "the adjudicating authority"). 2.  Brief Facts of the case 2.1 The appellant is having GSTIN No.07ALTPB6947K1ZH is engaged in Trading  of FMCG and Pan Masala Products. On 15.08.2018, the officers, of the CGST Division-G, Sikar have intercepted a conveyance/vehicle bearing No. RJ 23 GB 3811  at Jhunjhunu. The goods in movement were inspected under the provisions of sub-section (3) of Section 68 of the CGST Act 2017 (hereinafter referred to as the 'Act') read with Section 20 of the IGST Act, 2017. On examination of the documents, the following discrepancies were noticed:- (a) The E-way Bill no.711024171310 dated 11.08.2018 was found to be defective as the type of vehicle was entered a....

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....nd equal penalty of Rs. 17,25,460/- had already been deposited vide CPIN No. 18090700016836 dated 05.09.2018. Further ordered to appropriate the  same to the Govt exchequer and released the goods and conveyance i.e. Truck No. RJ 23GB 3811  ii) Imposed a penalty of Rs. 17,25,460/- on M/s Rajdhani Cargo Carriers, Chamber No. 10, Sangam Tower, Opp. Court, Sikar under Section 122(1)(xiv) of the Act. Since the amount of  Rs. 17,25,460/- had been deposited vide CPIN No. 18090700016836 dated 05.09 2018 and ordered to appropriate the same to the Govt exchequer. iii) Imposed a penalty of Rs. 25,000/- on Shri Banshi Lal Yadav, Driver and the person in-charge of the vehicle under Section 122(3) of the Act. Since the amount of Rs. 25....

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....nce the confirmation of the demand towards penalty under Section 122(2)(b) and 122(3) is required to be set aside. 5.  Personal Hearing in the case has been conducted on 06.03.2019. Shri Gaurav Agarawal Chartered Accountant and Authorised Representative appeared for personal hearing. He explained the case in detail and reiterated the grounds as mentioned in their appeal memo. He further requested to decide the case on the basis of records available.     6.  I have carefully gone through the case records and submissions made in their  appeal memorandum and discussion held at the time of personal heating. 7.  On perusal of the facts available on record, I find that the appellants contention  tha....

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.... Further, I also find force in the findings given in Para 5.5 by the adjudicating authority, wherein, the details of e-way bills for the said vehicle from common portal revealed that an E-way bill 741022787374 from Delhi to Bikaner (447 Km) carrying Tansen Pan Masala of M/s Genesh Enterprises, BG-234, Basement, Sanjay Gandhi Transport Nagar, Delhi was generated on 03.08.2018 with 'ODC' as the type of vehicle and the same was valid upto 26.08.2018. But the same vehicle was used again to supply of goods on 09.08.2018 against e-way bill No. 71 1023813091 from Parbatsar to Delhi which was valid upto 13.08.2018, this time i.e. from Parbatsar to Delhi carrying VPRINT, 2UC, ESSCARB1, was entered as regular cargo instead of ODC. Thus it is....