TMI Blog2012 (2) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods itself are not liable for confiscation vehicles also would not be liable for confiscation and vehicles owners would also not be liable for any penalty - Decided in favour of assessee. - E/480-481/2006 - Final Order Nos. A/106-107/KOL/2012 - Dated:- 22-2-2012 - Shri S.K. Gaule and Dr. D.M. Misra, JJ. Shri Arijit Chakraborty, Advocate and B.N. Chattopadhyay, Consultant, for the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority confirmed the proposal made in the Show Cause Notice. The appellants challenged the same before ld. Commissioner (Appeals). Ld. Commissioner (Appeals) dropped the proceedings against the manufacturers, however, confirmed the confiscation and upheld the confiscation and penalties imposed against the owners of the vehicles. 4. Learned Advocate appearing for the appellant conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re intercepted on NH-34 and it was found that those were carrying dutiable Brass Sheets and Brass Circles, having only the road challans issued by the vehicle owner but without any duty payment documents. It is recorded in the order-in-original that C. Ex. Officers went to the factory for a follow up action on 6-1-2003 and the claim that duty paying invoices were found that day has not been contra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as submitted. There is, therefore, not under violation of law here. Violation of law took place when the invoices were not carried in the carrier vehicle. It has been submitted by the manufacturers that because of the small size and consignment of each of them they sent their goods together in one vehicle. Invoices were handed over to vehicle owner. The driver did not carry the invoices. In the wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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