Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 82 - CESTAT NEW DELHIConfiscation of Goods – Redemption Fine – Penalty on transporter – Held that:- Innocence cannot be appreciated when the offending vehicle carried two sets of bilties in 20 to 25 occasions as is revealed from adjudication order - fictitious bills were issued - no goods were consigned to them which is coming out of adjudication order - truck carrying unaccounted goods should be confiscated - There shall be no interference to this decision. But while confiscating the truck he has provisionally released the same imposing fine without recording life of the truck and year of manufacture - mechanical imposition of redemption fine cannot be justified - It would, be proper to impose a fine which is nearly 15% of the value of truck - there shall be waiver of penalty imposed on Shri Tapeshwer Singh – Redemption fine reduced – Decided partly in favour of Assessee.
|