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The impugned goods in question were not accompanied with any valid documents during the course of interception and the contention of the appellant is an afterthought and not acceptable at this stage.

Goods in transit— This appeal has been filed against order passed by adjudicating authority the adjudicating authority have confirmed demand of Tax and Penalty on the ground that the goods loaded in the vehicle was meant for delivery to M/s Shri Nath Steel, Near Annapurna Nagar, Opp Bheru Ji Mandir, Jaitaran Pali-306302. Instead, the goods were intercepted in front of the factory premises of the appellant i.e. M/s Mahesh Iron and Steel Re-rolling Mills, RIICO Industrial Area, Beawar Road, Ajmer (Raj) which is completely off route and no valid E way Bill in favour of impugned goods i.e. MS Scrap (7204), quantity 18150 Kg valued Rs. 3,86,595/- transported to the appellant i.e. M/s Mahesh Iron and Steel Re-rolling Mills, RIICO Industrial Area, Beawar Road, Ajmer (Raj) was available with the driver/person In-charge of the conveyance. in the instant case there is neither agreement between appellant and other suppliers of goods nor any subsequent invoice/E way Bill are generated before interception. Therefore, it is clearly an afterthought and also in the eyes of law it is not subsequent 'transit sale'. Held that— it is absolute clear that the impugned goods in question were not accompanied with any valid documents during the course of interception and the contention of the appellant is an afterthought and not acceptable at this stage. Thus, I find no infirmity in the impugned order passed by the adjudicating authority.