https://www.taxtmi.com/caselaws?id=112802 The Appellate Tribunal CESTAT, Mumbai dismissed the department's appeal and upheld the decision of the Commissioner (Appeals) to set aside the confiscation of the vehicle and penalty on the driver. The Tribunal found that the absence of a show cause notice to the owner was immaterial as the driver was uncertain about the invoice's validity and duty had been collected from the manufacturer. Emphasizing the importance of thorough examination and proper procedures, the Tribunal concluded that the department failed to establish grounds for interference with the Commissioner's order. en-us Tue, 25 Nov 2003 00:00:00 +0530 Tue, 01 May 2012 18:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112802 The Appellate Tribunal CESTAT, Mumbai dismissed the department's appeal and upheld the decision of the Commissioner (Appeals) to set aside the confiscation of the vehicle and penalty on the driver. The Tribunal found that the absence of a show cause notice to the owner was immaterial as the driver was uncertain about the invoice's validity and duty had been collected from the manufacturer. Emphasizing the importance of thorough examination and proper procedures, the Tribunal concluded that the department failed to establish grounds for interference with the Commissioner's order. Case-Laws Central Excise Tue, 25 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112802