1992 (6) TMI 127

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....er per : Shri S. Kalyanam, Member (J) ]. -  This appeal is against the order of the Collector of Central Excise, Bangalore, dated 16-8-1988 levying a fine of Rs. 20,000/- in lieu of confiscation of a lorry bearing No. MYG 7341 under Section 110 of the Customs Act, 1962 read with Sections 12 & 34 of the Central Excises & Salt Act, 1944. 2. Shri Anand, the learned Chartered Accountant for....

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....een circumstances there was a delay of 11 days on the part of the customers to come to the manufacturers' factory for making inspection and it is only in this context that the goods which had suffered duty and covered by gate pass were not removed and the goods were removed after a delay of 11 days. The learned Chartered Accountant submitted that the goods had admittedly suffered duty and the lorr....

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....e us. We would like to refer to certain admitted facts. The goods found in the lorry had admittedly suffered central excise duty. Proper entries had been made in all the statutory registers maintained by the manufacturer in the premises. The goods were not removed on the date when entries had been made but removed later and the delay was or account of the customer inspecting the quality of the goo....