TMI Blog2003 (10) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Commissioner (Appeals), dismissing an appeal filed by the assessee against the order of the Assistant Commissioner in which he has ordered confiscation of 250 kilogram of niacinamide manufactured and cleared by the appellant (with an option to redeem it on payment of fine of Rs. 20,000/- and imposed a penalty of Rs. 5,000/-. 2. I am unable to accept the request for adjournment on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2A has been contravened. The Commissioner (Appeals) has not found it possible to interfere with the Assistant Commissioner s order. 4. The ground in the appeal essentially is that duty had been paid on the goods and absence of the gate pass was due to a mistake on the part of the driver of the vehicle. As I have noted, the Assistant Commissioner accepts this contention but finds notwithstanding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant carried or transported the goods without a valid gate pass. Whether the carrier of the goods is liable to penalty is not in issue before me. Having regard to the fact that duty had been paid on the goods and the failure to carry the gate pass was not by the assessee but by the carrier of the goods, I reduce the redemption fine to Rs. 5,000/- 5. Appeal allowed in part. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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