passed through various
check posts. Enquiries conducted from the check posts have established that
there is no stamp of any check post on the lorry ... transport or commercial
department check posts states that the goods did not cross the border posts,
18
Excise Appeal No. 10984-10985/2019
Aims Industries Ltd vs Daman on 10 March, 2021
Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench At Ahmedabad
REGIONAL BENCH- COURT ... Daman Kunta Road,
Opp. Bhenslore Distillery, Nr, Excise Check Post,
Daman, U T Of Dadra & Nagar Haveli
Versus
Site Store,
MRM Compound, Near Check Post,
Kadur - 577 548. ........Appellant(s)
VERSUS
Commissioner of Central Excise,
Vinaya marga, Siddharthanagar,
Mysore - 570 011 ......Respondent ... Site Store,
MRM Compound, Near Check Post,
Kadur - 577 548. ........Appellant(s)
VERSUS
Commissioner of Central Excise,
Vinaya marga, Siddharthanagar,
Mysore - 570 011. ......Respondent
Site Store,
MRM Compound, Near Check Post,
Kadur - 577 548. ........Appellant(s)
VERSUS
Commissioner of Central Excise,
Vinaya marga, Siddharthanagar,
Mysore - 570 011 ......Respondent ... Site Store,
MRM Compound, Near Check Post,
Kadur - 577 548. ........Appellant(s)
VERSUS
Commissioner of Central Excise,
Vinaya marga, Siddharthanagar,
Mysore - 570 011. ......Respondent
Appellant
118-A, Behind Andra Check Post-Rampura,
Shanti Nagar,
Sirohi-307 001, (Rajasthan).
VERSUS
Commissioner of Central Excise and
Central Goods & Service ... Constructions,
118-A, Behind Andra Check Post-Rampura,
Shanti Nagar,
Sirohi-307 001, (Rajasthan).
VERSUS
Commissioner of Central Excise and
Central Goods & Service
investigation to the three check posts and it was found that the said truck was crossed through three check posts around ... investigation to the three check posts and it was found that the said truck was crossed through three check posts around
Check Post and R.T.O. check post, both at Bhilad(Gujarat) before entering Maharashtra state. In the verification of Sales Tax Check post record ... loads, passing through the said check post are maintained date wise in electronic form at the Sales tax Check post. Scrutiny of the said computerised
payment of Central Excise duty.
3. On 09.01.2007, the Central Excise officers of Directorate General of Central Excise Intelligence (DGCEI) visited the Appellants factory ... check post. The various statements were recorded of the transport companies. He drew attention of the Bench to the Report for avoiding RTO check post
under RTI from Gujarat VAT Check Post
Authorities showing the consignment which has passed through the said check
post in the said report the aforesaid ... Gujarat VAT Check Post
authorities showing the consignments which has passed through the said
Check Post. However in the said Check Post report the consignments
Talasari where there was no RTO Check Post. Thus merely because the
RTO report for Bhilad Check post does not show entry of the vehicle ... transportation from Mumbai to Daman without going through Bhilad Check
Post / without RTO check post. The same is also confirmed by the Driver
Shri Rajkumar
