QUESTION

Vehicle is detained at sonagadh mobile spot and was issued form FORM MOV -02 PHYSICAL VERIFICATION , FORM GST MOV -06 AND FORM GST MOV -10, FORM GST MOV -05 (Release Order). 1.Quantity as per invoice - 4125 sq.ft and physical verified by office than qty is 5025 sq.ft = diff is 900 sq.ft.
Calculation of penalties Granite Slab Diff 900 sq.ft = Value Rs.. 54000/- integrated tax 18% (Penalties Amount IGST Rs. 9720/-). Determination of fine in lieu of Fine confiscation of Goods granite slab diff 900 sq.ft = Value Rs. 54000/- integrated tax 18% (Fine Amount IGST Rs.54000/-) Determination of fine in lieu of Fine confiscation of Conveyance granite slab diff 900 sq.ft = Value Rs.. 54000/- integrated tax 18% (Conveyance Amout IGST Rs.9720/-) total Rs. 73440/- PAID BY CASH THROUGH DRC 03.
Can I go for appeal ? Which section help to us ? What is Statement of fact in this above case what is ground of appeal in this above case. Is there any scope to save either fine or penalties or conveyance amounts ?

ANSWER

STATEMENT OF FACTS:

Para 1 INTRODUCTION: Name, Address of the Company ------------- Registered for ---------------.

Para 2 Information about additional place and working since ---------------.

Para 3 Information about pattern/style of business and business activity.

Para 4 Information about the present case:
(a) Event 1: Clearance
(b) Event 2: Stoppage and issue of MOV-02
(c) Event 3: Oral convincing of the case
(d) Event 4: MOV -06 & MOV-07

Being aggrieved by the impugned order passed by the Assistant Excise & Taxation Officer-cum-Proper Officer of State Tax, Faridabad (West), the Appellant is filing the present appeal before the Hon'ble Additional Commissioner (Appeals) on the following among other grounds, which are without prejudice to each other.

GROUNDS OF THE APPEAL

1. Trade Parlance ----Meaning of crackless and tradeable / defective stone.

2. Standard Trade Practice ---- For measurement of stone and billing.

3. Evidence (Mail, Debit note, Credit note) to establish that the payment is made by the customer excluding the crack part, to prove that the payment if not made for defective and crack part of the stone.

4. Evidence of this transaction by correlating the stone size of the sale invoice with the corresponding purchase invoice showing calculation of the measurement sheet.

PRAYER

The appellant most respectfully prays that taking into consideration the submissions and facts explained above, the Hon’ble Additional Commissioner (Appeals) may be pleased that:

(i) The Order No. -----------may please be dropped.
(ii) The amount deposited against BRN No. -----------may please be refunded.
(iii) We may please be given opportunity of Personal hearing before the Adjudication of Appeal.

NOTE: Draft format of appeal is also attached herewith for your reference. (Reply dt. 06/05/2022)