2004 (1) TMI 537

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Parameswaran, Advocate, for the Respondent. [Order]. - By this appeal the Revenue challenges the order in Appeal No. 105/2002 (CBE) (GVN) dated 30-4-2002 passed by the Commissioner of Central Excise (Appeals), Tiruchirapalli by which he has allowed the appeal filed by the respondents by giving benefit of doubt to the respondents herein. The original authority had imposed a penalty of Rs. 7,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... goods were entrusted with the transporter and also imposed penalty on them under Section 11AC and under Rule 173Q of the Rules besides confiscating the goods with option to redeem the same on payment of fine. 3. Shri A. Jayachandran, learned JDR appearing for the appellant-Commissioner referred to the grounds of appeal and submitted that in the present case the respondents accepted the go....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....long time and their records are unblemished. He has also pressed into service the CEGAT, North Zonal Bench Delhi order in the case of Gagan Freight Carriers v. C.C.E.,  Chandigarh reported in 2003 (151) E.L.T. 633 wherein in similar circumstances, penalty imposed on the transporter was set aside. He prayed for rejection of the appeal. 5. I have considered the submissions made by both ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e adjudicating authority has to first satisfy himself that there was evidence to connect him with the act or things and mens rea on his part. I also observe that the Tribunal in the case of Gagan Freight Carriers v. C.C.E., Chandigarah reported (supra) in identical facts and circumstances has set aside penalty on the transporter. In the instant case, the Commissioner (Appeals) has set aside the pe....