TaxTMI 
TaxTMI 
TaxTMI 
1994 (7) TMI 170
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....e goods with the knowledge and reasonable belief of their liability to confiscation. 2. The brief facts of the case are that on 3-4-1991 the Central Excise officers visited the godown premises of M/s. Gill Sandhu Haryana Transport Company, Jaipur and detected 23 bundles of copper circles and 7 bundles of copper utensils lying inside the Transport Company's godown. The Manager of the Transport Company, Manmohan produced a GR No. 555 dated 2-4-1981 and a bill of the same date for the copper circles. But there was no duty paying documents in the form of GP-I, etc. accompanying the consignment. Except the goods covered by the GR No. 555 and the bill, the remaining goods were seized in the absence of proof of their duty paid character. Sta....
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....goods and levy of duty on them. The Additional Collector of Central Excise, Jaipur passed an order of confiscation on 27-4-1983 in respect of the seized goods other than 31 bundles of brass circles forming part of the total consignment of 61 bundles which had been transported from Rewari to Jaipur on 2-4-1981 and which had been taken delivery of by M/s. Babulal Ramesh Chand on 3-4-1981 from Gill Sandhu Haryana Transport Corporation and 11 bundles of brass circles delivered to Babulal Ramesh Chand from the Chomu Railway Station. 3. A notice dated 25-2-1985, was issued to the appellant herein regarding compounding of the case under Rule 210A on payment of Rs. 1,500/- in lieu of punishment for breach of the relevant rules, and the Additi....
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....irst statement in April 1981, he had not stated anything about the goods in question having been taken delivery of by the appellant and also for the reason that in his cross-examination on 6-9-1990, Shri Manmohan has stated that no goods were taken from his transport company by the appellant. He, therefore, prays for setting aside of the penalty, as the Department has not discharged the burden of proving that the appellant was liable to penal action. 5. Learned DR, Shri B.D. Bhagat submits that admittedly the 42 bundles which are the subject matter of this case were not covered by any duty paying documents and, therefore, were rightly seized and the appellant has been penalised for dealing in goods which he knew or had reasonable grou....
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....out the details of the case which the Excise officers had seized the circles on 3rd April 1981. When I reached the office at 10 O'clock, the Excise officers were already present there. The goods in respect of which the case was booked were not received in my presence. I cannot say as to how much quantity was off-loaded by the driver of the truck. My statement was recorded on the same day. I have seen the signatures as appearing in the statement dated 3-4-1981 and these are my signatures. I have been shown the letters - one written by Shri Sitaram of M/s. Babulal Ramesh Chand, addressed to the Manager, Gill Sandhu Haryana Transport Co. an acknowledgment addressed to the Manager and a letter addressed to M/s. Babulal Ramesh Chand, signed by m....