2004 (6) TMI 520

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.... [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 notice established & ordered - (i) &nbs....

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....r 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. 4. After hearing both sides & considering the mater....

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....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 interest confirmed & are not being pressed in the appeal. (c)&n....