limit its liability to US
$ 100 per consignment as per the terms
contained in the consignment note?
After examining the evidence both oral and documentary ... limit its liability
to US $ 100 per consignment as
per the term contained in the consignment note.
The
objections to the award are therefore,
dismissed
respective sugar mills by presenting fortnightly bill and as such no consignment notes were issued. The Department was of the view that the appellant sugar ... regarding non-availment of Cenvat Credit by the transporters, as no consignment notes had been issued.
1.4 Against the Assistant Commissioners Order in case
Since they are not transport agencies, the requirement of law that consignment note should be issued by transport agency is not required ... serially numbered and should contain names of the consigner and consignee. So also consignment note should contain registration number of the goods carriage, in which
terms and conditions of the contract which were printed on the consignment note. The particular terms and conditions relied upon were, (i) appellant ... case of loss of consignment in transit as per the terms and conditions of the above consignment note, the respondent is not entitled
gross weight of the consignment
and also contain other information as required under this
subrule.]
4B. Issue of consignment note.- Any goods
transport agency which ... basis of weight of consignment except distance covered in
kilometres mentioned therein. The consignment note issued by
the appellant appears to contain all the relevant
noted in the accompanying notes; and there
was never an occasion whatsoever when single payment of commission as
made in respect of several consignments booked ... noted in the accompanying notes; and there
was never an occasion whatsoever when single payment of commission as
made in respect of several consignments booked
merely by supplying the Lorry Chassis. The appellant
was issuing the consignment notes for transportation of
the goods and was transporting the goods ... those
consignment notes as a commercial obligation under the
contract is clearly to transport of the goods from one
destination to another. The fact that
Goods by Road in a goods Carriage and issue of
consignment notes having all the details required. The Respondent not only
had transported the goods ... weight of the
consignment and also contain other information as required
under this sub-rule:
RULE 4B. Issue of consignment note. ---Any goods transport agency
first case, the appellants being actual
transporters would be issuing consignment note and they would have to be
treated as service provider and client ... second case, he noted that it is
not known whether consignment note has been issued by the assessee or
not. He has also noted that
have
transported wheat and Rice on their own trucks and no
consignment note is issued by them. In support of their
owned vehicles, the appellant ... submission made in the
appeal that they have not issued consignment notes. Since
the basic condition of issuance of consignment note in
terms of Rule
