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2006 (8) TMI 408

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....s of Central Excise intercepted a vehicle on 22-11-2000 and on demand, driver could not produce any duty paying documents for 92 boxes loaded in the said vehicle. After recording the statement of driver and Panchnama, in a follow-up action on 22-11-2000, the officers visited the factory premises of the appellant and conducted further investigation. On conclusion of such investigation, the revenue issued SCN to the appellants directing them to show cause as to why duty should not be demanded on the goods seized and also why the penalties should be imposed on them in addition to confiscation of the said seized goods. The adjudicating authority confirmed the demand, imposed penalties and also confiscated the goods and truck with an option to r....

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....ove named Panchas, on being called by Shri A.K. Saini, Inspector, Central Excise, MOD-V, New Delhi (herein after referred to as "CEO") presented ourselves at C-19, DDA, Community Centre, Janak Puri, New Delhi to witness the Central Excise proceedings. The CEO informed us that the staff of preventive branch, MOD-V, New Delhi has while patrolling in the Mayapuri Inds. Area, Phase II, New Delhi intercepted one vehicle Eicher bearing Registration No. OP-80J-9978 loaded with steering wheels. The driver of the vehicle Shri Satinder Kumar, on demand, could not produce any document covering the goods". 6. From the above reproduced portion of the Panchnama of seizure of goods, it can be seen that the Panchnama was drawn by and signed by the ....