2001 (1) TMI 587

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....shkarna, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  M/s. Indore Steel & Iron Mills Ltd, have filed the present appeal being aggrieved with the Order No. 14/2000, dated 6-1-2000 passed by the Commissioner (Appeals) upholding the demand of duty amounting to Rs. 64,763/- and a equal amount of penalty under Section 11AC of the Central Excise Act and a penalty of Rs.....

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....at as the Truck Drivers were in a hurry and making lot of noise, the excise clerk handed over the invoices to them thinking that he would make the necessary debit entry after he returned to his seat; that this was only a clerical mistake and there was no intention to evade duty which is evident from the fact that the invoices had been issued; that further, the truck had reached the destination; th....

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....nd, submitted that it has not been disputed by the Appellants that the excisable goods were removed from the factory premises without payment of duty which is contrary to the various provisions of law; that the Central Excise goods can be removed from the factory only after discharging duty liability; that, therefore, penalty is imposable on the appellants as well as both goods and trucks are also....