https://www.taxtmi.com/caselaws?id=41132 Contraventions of Rules 9, 31 and 33 of the Central Excise Rules, 1944 were found proved on the evidence, because the petitioner had earlier admitted the authorisation letter for obtaining the transport certificate, later retracted that admission, and the lorry driver's statement supported transport of 84 bags of coffee under the disputed certificate; the supposed consignor was also found not to exist. On that material, the departmental authorities were justified in holding that the transport certificate had been misused for non-duty-paid coffee. The penalty was treated as proportionate to the gravity of the offence, and the revision was rejected with the duty and penalties sustained. en-us Sat, 26 Aug 1978 00:00:00 +0530 Fri, 21 May 2010 12:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41132 Contraventions of Rules 9, 31 and 33 of the Central Excise Rules, 1944 were found proved on the evidence, because the petitioner had earlier admitted the authorisation letter for obtaining the transport certificate, later retracted that admission, and the lorry driver's statement supported transport of 84 bags of coffee under the disputed certificate; the supposed consignor was also found not to exist. On that material, the departmental authorities were justified in holding that the transport certificate had been misused for non-duty-paid coffee. The penalty was treated as proportionate to the gravity of the offence, and the revision was rejected with the duty and penalties sustained. Case-Laws Central Excise Sat, 26 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41132