9911796707
TMI Blog2009 (2) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellants have made a prayer for decision on merits. Accordingly we have heard learned DR and have gone through the impugned orders. 2. As per facts and records, a truck loaded with 9860 Kgs of declared mixed brass scrap was intercepted by the officers on 16-1-2004. On verification of the documents, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s culminated into an order passed by Original Adjudicating Authority confirming the demand duty of Rs. 1,49,601/- and confiscating the goods with an option to the appellants to redeem the same on payment of redemption fine at Rs. 1,00,000/-. Penalty of Rs. 25,000/- was imposed upon M/s. Metal Recycling Industries under the provisions of Rule 25 of the Central Excise Rules along with the imposition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement of Shri Surendra Jain given at the time of seizure itself. As such no infirmity can be found in the orders of authorities below. The duty demand is accordingly confirmed. 5. The appellants have further contended that it was a bona fide mistake on the part of the person preparing the invoice and the redemption fine of Rs. 1,00,000/- is much on the higher side. Similarly they have p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k, we note that the goods loaded in the truck were duly accompanied by an invoice. Truck owner or the driver of the truck cannot be expected to verify the correctness of the description or value given in the invoice by the assessee. There is no other evidence reflecting upon any knowledge on the part of the driver or his owner about the under valuation of the goods or misdeclaration of the same. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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