Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2005 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (6) TMI 108 - CESTAT, CHENNAIRedemption fine - confiscation of the vehicle - clandestine removal of yarn - Quantum of - Penalty - HELD THAT:- There is a penalty of Rs. 3,000/- on M/s. SSKT under Rule 209A. Under this provision of law, a penalty could be imposed on a person who acquired possession of, or otherwise physically dealt with, any excisable goods which, according to his belief or knowledge, was liable to confiscation. The above penalty is in relation to confiscation of the cotton yarn, the goods was seized while in transit. The department has no case that M/s. SSKT had physically dealt with the goods in any manner whatsoever. Hence Rule 209A was not invocable against them. Appeal No. E/911/2004 is allowed. In the result, penalty on the appellant stands vacated. A redemption fine of Rs. 25,000/- has been imposed in lieu of confiscation of the tempo. It has been argued by ld. Consultant that neither the driver nor the owner of the tempo had any knowledge of the fact that goods liable to confiscation were being transported by the vehicle. It has been pointed out that the original authority recorded a finding that the driver had no knowledge of the said fact. There is also nothing on record to indicate that the owner of the vehicle was knowing that it was being used for transporting goods which were liable to confiscation. The mandatory condition for confiscation of a vehicle u/s 115 of the Customs Act (made applicable to goods under the Central Excise Act) is that the owner of the vehicle, his agent, if any, and any person in charge of the vehicle (driver) should have the knowledge that the vehicle was being used for transportation of offending goods. This condition has not been satisfied in the instant case. Consequently the redemption fine requires to be set aside. Appeal is accordingly allowed.
|