2004 (6) TMI 520

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....A.R. Saxena, JDR, for the Respondent. [Order per : Shri S.S. Sekhon, Member (T)]. - These appeals arise from the same order are being disposed of this common order after hearing both sides. 2. Pursuant to inquiries made by the officers a notice was issued for non accountal & removal of excisable goods without discharging duty therein. The Dy. Commissioner, found the charges in the no....

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....ger of assessee firm, Shri Anil oze proprietor under rule 9(2) &/or 52A &/or rule 226 of the Central Excise Rule. (v)     Order confirmed of tempo MH 021999 & ordered redemption fine of Rs. 5000/- 3. Commission (Appeals) on finding that there was no denial of the facts of the offence, being committed, confirmed the order of the Dy. Commissioner. Hence the appeals. ....

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....loaded the goods was obtained & produced. The tempo or its owner, cannot be said to be knowingly transporting goods which they knew were liable to confiscation & precautions were not taken. Liability of confiscation of the tempo & redemption fine cannot be upheld. The same are set aside. (b)     The duty demands on the goods as made out of Rs. 1,213 & Rs. 1,03,623/- with int....