Dubai and after selling the money was sent to Shri
Shamim through angadia/hawala routes;
(iv) Shri Mohammed Azam informed his elder brother Sajahan
Chowdhury ... Dubai and after selling the money was sent to Shri Shamim through
angadia/hawala routes;
(3) that Shri Shamim referred the name of the custom
Purnima Angadia Services vs Commissioner Of Service Tax-Service ... on 6 October, 2016
In The Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench ... passed by Commissioner (Appeals) of Service Tax-SERVICE TAX - AHMEDABAD)
Purnima Angadia Services : Appellant (s)
Vs
Commissioner of Service Tax-SERVICE TAX - AHMEDABAD : Respondent
Angadia Services vs Commissioner Of Central ... on 2 September, 2016
In The Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench At Ahmedabad
~~~~~
Appeal ... dated 21.04.2009 passed by Commissioner (Appeals) of Central Excise-AHMEDABAD)
New Angadia Services : Appellant (s)
Vs
Commissioner of Central Excise-AHMEDABAD : Respondent (s)
Represented
alleged to be received by the manufactures of Frit through Shroffs and Angadias. That this extra cash was generated by selling the Ceramic tiles ... sales personnel during their visit to the dealers or through Shroffs and Angadias.
(iv) That the most common method used for collecting cash was through
Ishwardas Patel and Shri Madhusudan Jayantilal Raval of M/s Vishnu Ambalal, Angadia at Ahmedabad Railway Station, on the basis of specific information when they ... Traders, in which he stated that gold bars were delivered to the Angadia by Shri Pragnesh and that he has nothing to do with
after withdrawal from their bank accounts, they handed over cash to the
Angadias/Middlemen based at Morbi, who have in turn paid cash ... have been recovered from the premises of shroffs at
Rajkot and Angadias/Middlemen at Morbi and their statements only. There is no other
DATE OF DECISION:09.01.2025
In the instant case on information, an Angadia firm was intercepted
on 16.11.2013 and 2 pieces of 1Kg each of gold ... Customs Act, 1962 as he was carrying the above gold for the
Angadia firm M/s. Arvind Kantilal & Co. The concurred findings in substance
made by their tile dealers on their behalf and sometimes through
Angadias. However in second statement he has stated that cash
payment was made ... shows that
when no evidence of cash paid through dealers or Angadias were found
the officers made him to state that cash was paid
cash from dealers to
appellants within the state mostly the services of Angadias was being
used, however for collection of cash outside the State mostly ... price declared at the
time of clearance, through the intricate mechanism involving Angadias,
personal representatives and through bank/ shroffs.
3 The matter was argued
getting the money from appellant No. 10 to 15 in cash, through angadia service or otherwise and getting the same converted into Bank Draft ... helped in the sale of excise invoices or transfer of funds through angadia services and he has not dealt with the physical delivery
