9911796707
TMI Blog2004 (3) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - The appeal of the appellants is directed against the order-in-appeal passed by the Commissioner of Central Excise (Appeals) whereunder their appeal against the order-in-original passed by the Deputy Commissioner of Central Excise was rejected. 2. In the adjudication order passed by the Deputy Commissioner, it has been held that "Surf" cleared in 468 cartons transported by four ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whose trucks were intercepted had confirmed that the goods they were carrying were loaded from the appellant's godown at Siliguri. This transhipment was on the instructions of the transporters and the manufacturer had no role in changing the trucks. 4. I note that the transportation of the said quantities of "surf" from the factory of the appellants through the vehicles mentioned in the invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f-contradictions. It states that removal beyond Siliguri is not accompanied by proper documents. In other words it is admitted that from Kolkata to Siliguri, the removal was in no way illegal. Hence there can be no offence. 7. Secondly for the alleged irregular movement it is stated in the order that, the said goods have been manufactured and removed in a clandestine manner, without proper r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Assam.
9. In these circumstances the charge of removal of the intercepted consignments without payment of duty or without their accountal are without any substance. The orders passed by the lower authorities are therefore held as unsustainable and the same are set aside and the appeal of the appellants is allowed with consequential relief in accordance with law. X X X X Extracts X X X X X X X X Extracts X X X X
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