1999 (1) TMI 131

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....hi, who adjudicated the matter confirmed the demand of central excise duty amounting to Rs. 5115.00 basic excise duty and Rs. 511.50 special excise duty. Redemption fine of Rs. 50,000/- and Rs. 2 lakhs was imposed with regard to the goods seized. A redemption fine of Rs. 20,000/- was imposed in lieu of confiscation of the truck. A penalty of Rs. 10,000/- was imposed on M/s. Samman Steel & Rolling Mills (P) Ltd. and a penalty of Rs. 5,000/- was imposed on Shri Raghubir Singh, owner of the truck. Before the Collector of Central Excise (Appeals), New Delhi only appeal by M/s. Samman Steel & Rolling Mills (P) Ltd. was filed. No appeal was filed by Shri Raghubir Singh, owner of the truck. The Collector of Central Excise (Appeals) confirmed the v....

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....i of the appellant first not to account for the goods and then to transport the excess goods without payment of excise duty. He pleaded that a fair view has been taken by the lower authorities and there was no grounds for any further relief in the matter. 4. I have carefully considered the matter. On 18-2-1992, during the course of preventive Petrol Alloy Steel weighing 8525 Kgs. were found transported in the truck coming from the factory premises of the appellants' company. The documents accompanying the consignment were for 6780 Kgs. only. No satisfactory explanation was given by the authorised signatory for the excess quantity being transported. On verification, the excise records were found to be written only upto 13-2-1992 and ev....