https://www.taxtmi.com/caselaws?id=81915 The appeal was allowed by the Tribunal, setting aside the order of the Collector of Central Excise, Bangalore, which imposed a fine instead of confiscating a lorry under relevant sections of the Customs Act and Central Excises & Salt Act. The Tribunal found that the lorry owner had taken precautions to ensure duty payment for the goods, and the absence of the lorry number or correct date on the gate pass was not sufficient to justify confiscation. The appellant was granted the benefit of the doubt due to the lack of evidence of wrongdoing or intent, and the technical lapse at the manufacturer's end supported overturning the order. en-us Thu, 18 Jun 1992 00:00:00 +0530 Wed, 29 Jun 2011 16:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81915 The appeal was allowed by the Tribunal, setting aside the order of the Collector of Central Excise, Bangalore, which imposed a fine instead of confiscating a lorry under relevant sections of the Customs Act and Central Excises & Salt Act. The Tribunal found that the lorry owner had taken precautions to ensure duty payment for the goods, and the absence of the lorry number or correct date on the gate pass was not sufficient to justify confiscation. The appellant was granted the benefit of the doubt due to the lack of evidence of wrongdoing or intent, and the technical lapse at the manufacturer's end supported overturning the order. Case-Laws Central Excise Thu, 18 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81915