1999 (11) TMI 426

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..... A tempo bearing No. GJ.6. T/5123 driven by the owner Ashok Kumar Motilal Shah, the present appellant was intercepted by the Central Excise Officers and was searched. The tempo contained excisable goods, in excess of those shown in the Central Excise clearance documents in the possession of the present appellant. Apart from the offending goods, the tempo was also seized. The Show Cause Notice dated .....

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..... s order, the Assistant Commissioner held that the claim of the present appellant that he had no knowledge had no merit. He observed that the driver/owner of the truck is supposed to know the details of goods which are loaded in his truck so as to account for them at the time of handing over. Also the gate pass a primary document has to be carefully perused by the driver/owner of the truck carrying .....

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..... hese proceedings. He cites the following judgments : Expo Combines v. CC, Bombay - 1995 (75) E.L.T. 513 1993 (66) E.L.T. 78 1996 (88) E.L.T. 756 4. On perusal I find that the law given in these judgments does apply to the issue before me. In the first named order, the appellants were not called upon to show cause although a copy of the SCN was given to them. The Tribunal held that it was .....

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