Appeal Partially Successful: Confiscation Order Upheld for Truck Goods, Penalties Reduced

The appeal against the adjudication order regarding confiscation of goods, penalties, and duty demand was partially successful. The confiscation of goods in the truck was upheld, but the redemption fine was reduced. The confiscation of excess goods and duty demand for short goods based on estimated shortage and excesses were set aside due to lack of actual weighment evidence. Penalties were upheld for the confiscated goods but the personal penalty on the partner was set aside. The appeal was disposed of accordingly.

---

---

Issues involved: Appeal against adjudication order passed by the Commissioner (Appeals) regarding confiscation of goods, imposition of penalties, and demand of duty based on shortage and excesses.

Confiscation of goods in the truck:
The truck was intercepted with C.T.D. Bars, lacking duty paying documents. Despite the appellant's claim that the goods were sent for weighment, the chit produced by the driver indicated the actual weight. The order of confiscation was upheld, but the redemption fine was reduced to Rs. 10,000.

Shortage and excesses in the factory:
The appellant argued that shortage and excesses were estimated, not based on actual weighment, citing a Tribunal decision. The adjudicating authority rejected this plea due to the absence of objections during the Panchanama drawing. As no evidence of actual weighment was provided by the Revenue, the confiscation of excess goods and duty demand for short goods were deemed unsustainable and set aside.

Penalties and personal liability:
The penalty of Rs. 2,000 was upheld for the confiscated goods in the truck. However, the personal penalty imposed on the partner of the firm was set aside considering the circumstances. The appeal was disposed of accordingly.

---