2005 (9) TMI 582

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....vocate, for the Appellant. Shri Vimlesh Kumar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)].- The challenge in all the four appeals is to penalty of Rs. 50,000/- each imposed upon M/s. Swapna Sakar Steel Ltd., Shri Suresh D. Patel, director, and Shri Ajaykumar R. Sheth, administrative manager of the company, along with challenge to confiscation of truck belonging to S....

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....3. The appellants explained that they do not have a weighbridge in their factory and prepared the central excise invoice on estimation basis first. Then the truck was sent outside to a nearby weighbridge where the same was weighed and brought back to the factory for preparing the invoice for the exact quantum. It is at that point of time, when the truck after weighment was standing outside th....

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....en paid immediately, there was no occasion for imposition of penalties upon the various persons and for confiscation of the truck, in view of the Larger Bench decision of the Tribunal in the case of CCE, Delhi-III v. Machino Montell (I) Ltd. reported in 2004 (168) E.L.T. 466 (Tri.-LB). 6. After hearing the learned DR, Shri Vimlesh Kumar, and after appreciating the contentions raised by the....