TaxTMI 
TaxTMI 
2009 (6) TMI 709
X X X X Extracts X X X X
X X X X Extracts X X X X
....ts had back-dated invoices for the consignments loaded by them on 1-4-99 and there was no evidence regarding payment of Central Excise duty on the air-conditioners found in the truck, the same were seized. After investigation and adjudication process, the duty demand in respect of 70 air-conditioners seized amounting to Rs. 3,43,508/- and duty demand of Rs. 5,90,310/- on 108 air-conditioners which were found to have been cleared by the appellant without payment of duty were confirmed. Penalty was imposed upon the appellant and the transporter. Trucks were also confiscated and allowed to be redeemed on payment of redemption fine. In the present appeal, only the appellant company is before us and others have not filed appeals. 2. Learne....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed that after preparation of invoices and giving instructions, he had left the factory. The transporter also had not given any inculpatory statement. He fairly admits that even though the time of removal in the invoice was mid-night, the truck driver stated that they had lifted the goods only in the morning. He also submits that a transporter has clearly stated that he had provided 20 trucks on that day in the morning and two trucks which were intercepted were provided by him at 7.30 in the evening. Learned advocate submits that in view of the fact that it was only a procedural omission and there were no double clearances and there has been no evidence let in by the department to show that the goods were cleared without payment of duty, the....