Page 164 - ELT_1_1st April 2020_Vol 372_Part

50 EXCISE LAW TIMES [ Vol. 372

Sharma Ltd…..”
Prop.
M/s.
Shivam
Transport
7.3 Statement Para 2.5.4, page 122, 123 “ …. . Para 18.2, page 171, 172
dated 8- He did not have his own vehicle “….. . He did not have
11-2013 of …. . so they did not keep the GR his own vehicle ….. so
Sh. Kam- with them…” they did not keep the
lesh Ku- GR with them...”
mar
Sharma
prop.
M/s
Shivam
Transport
7.4 Statement Para 2.5.5, Page 123, 124, 125. At Para 18.3, Page 172, 173
dated 8- page 124 “ …. . He was proprie- “ ….. . He was proprie-
11-2013 of tor of M/s. Happy …. not do- tor of M/s. Happy ….. .
Sh. ing any business of transporta- not doing any business
Banwari tion of goods...” of transportation of
Lal Shar- goods...”
ma Prop.
M/s.
Happy
Transport
7.5 Conclu- 5th para from top, page 125 2nd para from top,
sion “…. . On going through the page 173 “…. . On go-
regarding above statement of Sh. … They ing through the above
transpor- were earning Rs. 100/- per statement of Sh…. .
tation GR/bilty...” They were earning
Rs.100/- per
GR/bilty...”
7.6 Statement Para 2.5.6, page 125, 126 “…. . Para 18.4, page 173, 174
dated 14- Statement of Sh. Banwari Lal “….. . Statement of Sh.
10-2015 of Sharma S/o Sh. Kalyan .... that Banwari Lal Sharma
Sh. Sh. Yogesh Singh was wrongly S/o Sh. Kalyan .... that
Banwari utilizing their GRs….” Sh. Yogesh Singh was
Lal Shar- wrongly utilizing their
ma of GRs….”
M/s.
Chauhan
Transport
7.7 Conclu- 3rd para from top, page 126 Para 18.5, page 174, “....
sion re- “…. . From the above statements From the above state-
garding of transporters …. goods had ments of transporters
transpor- not been transported by the goods had not been
tation above transporters….” transported by the
above transporters …..”
xxxxxx
EXCISE LAW TIMES  1st April 2020  212