TMI Blog2014 (7) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... by the manufacturer without payment of duty. In the absence of same, no finding of the fact as regards their illicit character can be arrived at. Merely because the consignor and the consignee were allegedly found to be fake, as per the Revenue, tainted character of television set vis-`-vis payment of excise duty cannot be upheld. Further, in any case, the confirmation of demand of duty of excise, which is essentially required to be paid by the manufacturer, against the transporter has no legs to stand. As such, I hold that in the absence of any evidence to show that television sets in question were cleared by a manufacturer from his factory, without payment of duty, the finding of the lower authorities cannot be upheld. As rightly arg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded deposing that said truck was hired for transportation for televisions. However, the investigation conducted by the Revenue revealed that consignor were fake and the same were to be delivered to one M/s. Bhawani Enterprises, Mumbai which was also found to be fake consignee. 3. During the course of follow up other investigation, the statement of various persons were recorded. Based upon the same, Revenue entertained a view that said television sets totally valued at ₹ 4,45,700/- were cleared without payment of duty. As such, show cause notice was issued for confiscation of the same, for demand of duty and for confiscation of truck as also for imposition of penalties. On adjudication, the Assistant Commissioner confiscated 270 set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order allowed the Revenues appeal and rejected the appeals of the appellants. Hence the present appeals. 7. After hearing both the sides and after going through the impugned order, I find that the first main question required to be addressed is as to whether the television sets found in the truck were removed by the manufacturers in a clandestine manner or not. Admittedly, the transporters is not a manufacturer of various brand of television sets found loaded in the truck. No investigation stand conducted by the Revenue to find out as to who was the manufacturer of the said television sets even though the brand names were written on the same. Further, there is neither any investigation nor any evidence on record to show that sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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