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2012 (5) TMI 552 - AT - Central ExciseWaiver of pre-deposit of penalty - Clandestine removal of goods - Held that:- Surprisingly, no duty confirmation proceedings stands initiated against the manufacturer of the goods on the allegation of clandestine removal of the same. The penalty stands imposed upon the present appellant on the findings that the Pan Masala in question was non-duty paid. I really fail to understand that if that be so, why Revenue shied away from initiating proceedings against the manufacturer for confirmation of demand of duty. In the absence of such an action on the part of the Revenue, to hold the appellant liable for penalty on the ground of transporting the non-duty paid goods, exceed all the basic principles of justice - admittedly the bags were delivered to the transporter in packed condition, who prepared the requisite documents for the transportation of the same relying upon the disclosure of the goods made by the consignor. The transporter cannot be expected to act like an excise officer to find out the duty paid or non-duty paid character of the goods before accepting booking of the goods and before transportation of the same. As such I find no justifiable reasons and on the contrary I find that the appellant has been put to unnecessary harassment and litigation by the department by taking inappropriate and unjust stand against the appellant - Decided in favour of assessee.
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