TMI Blog2001 (6) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant, ordering confiscation of the goods valued Rs. 53,400/-, permitting them to be redeemed on payment of fine of Rs. 10,000/- and imposing penalty on the appellant of Rs. 10,000/-. 2. The appellant is absent and unrepresented despite notice. 3. The departmental officers stopped a van carrying one diesel engine of horsepower exceeding 10 and 5 engines of below 10 and one box of spare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eding 10 horsepower is due to bona fide error and no penalty is imposable for that reason. The appellant was under the bona fide believe that the other five diesel engines, below 10 horsepower, were entitled to exemption under a notification and hence not required to pay duty; and spare parts were not manufactured in the factory of the appellant. The appellant relies upon the decisions of the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to evade does not exist. The manufacture may well adopt such a method in order to evade duty. Apart from this it is not the claim in the appeal that 5 diesel engines were in fact entitled to notification. On the contrary the appellant does not question their duty liability. I see no reason to interfere with the Commissioner's order. The quantum of penalty is in commensurate with the duty invo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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