2000 (5) TMI 815

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....The appellant filed this appeal against the order-in-appeal dated 15-4-1999 passed by the Commissioner of Central Excise (Appeals). In the impugned order a demand of duty of Rs. 10,991/- was confirmed and the seized goods were ordered to be confiscated and gave option to the appellant to redeem the goods on payment of duty of Rs. 22,000/-. A penalty of Rs. 5,000/- was also imposed under Rule 173Q ....

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....emoved in the truck No. HR-16-0234 from the factory of the appellant and truck which was carrying the goods was broken down and, thereafter, the Tempo No. HRB-3030 was called from the factory and the goods were put in the Tempo. He submits that as the goods were under the cover of duty paying documents, therefore, the appeal be allowed. 3. Learned JDR appearing for the Revenue submits that i....