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2008 (11) TMI 178 - AT - Central ExciseDemand and Recovery – Clandestine Removal - the vehicle carried a consignment of 4000 kgs of potassium chlorate whereas the transport documents issued in terms of Rule 11A of CER covered only 1000 kgs of potassium chlorate. The explanation that the driver had omitted to collect another invoice which covered the balance 3000 kgs of potassium chlorate is not acceptable. The d-river is expected to know and is bound to carry the appropriate duty paying documents when he sets out on a trip carrying a consignment of goods exigible to duty of excise. - The only reasonable inference possible in the circumstances is that the 3000 kgs of potassium chlorate had been cleared by RCPL without payment of duty for delivery – Demand of Duty, Penalty and Confiscation upheld – however personal penalty reduced.
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