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2013 (10) TMI 944 - AT - Central ExciseClandestine removal - Confiscation of Goods – Non-duty paid goods - penalty - pan masala / gutkha - Held that:- The GRs covering the 182 bags bear the codes numbers mentioned above assigned to Pan King brand Gutkha by M/s Pawan Carriers - from the statements it is clear that 182 bags of Pan King brand Gutkha covered under the invoices of M/s Malhotra Trading Co., Delhi had actually been cleared by MRS/MRT, Delhi without payment of duty and had been booked for transport with M/s Pawan Carriers and M/s Pawan Carriers as transporters, had transported these non-duty paid goods knowing very well, that the same are non-duty paid and hence are liable for confiscation - the duty demand on 182 bags of Gutkha seized from the three trucks parked and confiscation of the three trucks is upheld. Goods Cleared without Invoice – Held that:- All the GRs issued by M/s Pawan Carrier for transportation to Ahmedabad with M/s Malhotra Trading Co., Delhi consignor were in respect of consignments of Gutkha cleared from the factory of MRS/MRT at Samaypur, Badli, Delhi which had been brought to the office of M/s Pawan Carriers through Shri Than Singh - Since no Central Excise invoices has been issued in respect of these consignments of Gutkha and the total quantity of Gutkha has been transported under these GRs, the duty has been correctly demanded in respect of the consignments. Caldestine Removal 0f Goods - Extended Period of Limitation – Evasion of Duty – Penalty u/s 11AC - Held that:- The goods cleared clandestinely without payment of duty, the extended period under proviso to Section 11A (1) has correctly been invoked in view of the fraud committed against Revenue with intent to evade the duty and penalty on MRS/MRT under Section 11AC of Central Excise Act, 1944 for the period w.e.f. 28/9/96 and under Rule 173Q (1) (d) of the Central Excise Rules, 1944 for period prior to 28/9/96 has been correctly imposed. Interest on Duty u/s 11AB - The Section had been inserted by Section 76 of Finance Act, 1996 w.e.f. 28/9/96, interest on duty under this Section would be chargeable only in respect of clearances w.e.f. 28/9/96 and not in respect of clearances made during the period prior to 28/9/96. Penalty on Director under Rule 209A of the CE Rules – Penalty on Partners - Held that:- He would be liable for the penalty as he has knowingly dealt with the excisable goods which he knew or had reason to believe were liable for confiscation - The fact that in the GRs, instead of writing actual description of the goods, only the codes were being written also indicates that they were aware of the actual description of the goods – thus M/s Pawan Carriers and its partners are involved in transportation of the excisable goods which they knew were liable for confiscation and therefore penalty on them has been correctly imposed under Rule 209A of Central Excise Rules, 1944.
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