Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (12) TMI 911 - CESTAT NEW DELHIConfiscation of goods - Imposition of redemption fine - Held that:- In absence of cogent evidence corroborating such defence plea, statement of driver was found to be most reliable and credible when the goods were found to be with temperature proving to be manufacture of 20.2.2008 and possibly loaded at 0930 hrs. of 20.2.2008, when the appellants failed to produce any evidence to show that the goods were not manufactured on 20.2.2008 for transportation of goods on 20.2.2008. This clearly shows that truck was available even meeting its repair on 19.2.2008 for transportation of goods on 20.2.2008. This also proves that the invoice No. 1438 dated 19.2.2008 was used to conceal clandestine removal of the goods of 20.2.20008. So also when plea of repair of truck was advanced there was no evidence to show that the truck returned with the goods of 19.2.2008, if any loaded therein. Accordingly, it is not possible to hold that the seized goods were not cleared out of the goods manufactured on 20.2.2008 in view of peculiar circumstance of hot ingots found in truck. Entire defence plea being pulpable were without credence and edifice for which adjudication is bound to be sustained - Fine and penalty reduced - Decided partly in favour of assessee.
|