complainant had failed to
establish the same because according to them
lorry receipts were fictitious.
The relevant part thereof is as under:
CHECKING OF BOOKS ... purchase transactions with the original
purchase bill & copies of lorry receipt of purchases made by the insured
during the period
details of purchases and sales, including quantitative stock records, invoices, octroi receipts, lorry receipts, bank statements, challans, stock registers, purchase bills ... contends that it is also conspicuous that there is no lorry receipt certifying transport or movement of material from Bhayander to Bombay.
47. Then
carrier and
requisite documents viz signed copies of the invoices alongwith lorry receipts
and other requisite documents were submitted to Opposite Party No. 2 through ... immediately honored because there existed certain discrepancies
in the invoices and lorry receipts submitted by the complainant and the complainant
had not furnished the insurance
from appellant were disposed of, the corresponding documents such as invoices, lorry receipts, etc. were returned to the appellant and this was being done ... appellant and they were instructed to return Central Excise invoices alongwith lorry receipts back to the appellant. That they used to make payments in cash
opposite party admitted the receipt of the bills, including lorry
receipt from the complainant and sent the same for collection through the
consignee ... proper
receipt of lorry receipt from the consignee and the goods were delivered to them
on receipt of lorry bills and thereby there
details of the correct vehicle
numbers along with the copies of Lorry Receipts ("LRs") reflecting
the correct vehicle numbers. The details ... sale of the three
machines to Tara Holdings Pvt. Ltd.
(ii) Lorry Receipt No. 56375 dated 20.01.2010 under which M/s
Baba Roadlines transported
Cenvat
Credit only on the basis of duty paying documents and Lorry receipts which
were issued by transporters to show the transportation of ‗imported
Consignments ... Space Haulers (TASH),
had admitted to have issued only the lorry receipts for the transportation of
the cenvatable goods/ imported goods from Delhi to Daman
consignment vide Stock
Transfer Note No. 011605 dated 13.01.1995 and issued Lorry Receipt No. 434302 dated
13.01.1995 for carriage from Mumbai to Delhi. At Delhi ... favour of Complainant No. 2. It was also contended that the
Lorry Receipt under which the consignment was loaded in the truck specifically stipulated that
consignment vide Stock
Transfer Note No. 011605 dated 13.01.1995 and issued Lorry Receipt No. 434302 dated
13.01.1995 for carriage from Mumbai to Delhi. At Delhi ... favour of Complainant No. 2. It was also contended that the
Lorry Receipt under which the consignment was loaded in the truck specifically stipulated that
they are unloaded at the
premises of the customer. The lorry receipts
also show endorsement of Patanjali for receipt
of goods although consignee name ... purchase orders, stock
transfer challans, retailer invoices and form no
16, lorry receipts, it is revealed that the branch
office receives the purchase orders
