1990 (5) TMI 159

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....d one gate pass for the clearance of a consignment consisting of 700 tins of vegetable products and the same was consigned to Navbharat Banaspati & Allied Industries, but instead, it was transported to M/s. Purshotam Lal Vishwa Nath of Jallandhar City without the cover of any valid documents, such as gate pass, inasmuch as the consignment was destined for Hoshiarpur whereas the consignment was transported to Jallandhar. So, the appellant contravened provisions of Rule 52(A) of C.E. Rules, 1944 (hereafter referred to as the Rules). The second allegation was that a consignment of 700 tins of vegetable products was received at Khanpur gate octroi post at Hoshiarpur on 8-11-1977 at 1.30 P.M. by a truck No. PUN 6494 and octroi charges were paid ....

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....truck is confiscated under Rule 173Q of the Central Excise Rules, 1944; it is allowed to be redeemed on payment of a fine of Rs. 50,000/- (Rupees fifty thousand only) and (d)      A personal penalty of Rs. 1,00,000/- (Rs. one lakh only) is imposed on M/s. Nav Bharat Banaspati & Allied Industries, G.T. Road, Doraha, Distt. Ludhiana." 2. The appellant went in appeal, but the Collector (Appeals) dismissed the same. So, the appellant has preferred this appeal. 3. We have heard Sh. A.K.S. Bedi, Ld. Advocate for the appellant and Sh. G. Bhushan, Ld. S.D.R. for the Revenue. 4. L.A., Sh. Bedi made following submissions : "As far as the first allegation is concerned, as stated in the Order-in-Original itself, the consig....

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....manufacture. If there was no clandestine manufacture, there cannot be any clandestine clearance because the appellant has to account for raw-material and the quantity manufactured also. So, only because the consignment which was originally destined for Hoshiarpur, was diverted to Jallandhar, it could not be said that the consignment was cleared clandestinely and was not covered under the gate pass which was validly issued initially. The adjudicating authority held it to be violation of Rule 52(A) (as alleged in the show cause notice). The relevant Rule reads as under : "RULE 52A. Goods to be delivered on a gate pass. - (1) No excisable goods shall be delivered from a factory except under a gate pass signed by the owner of the factory and....