2009 (7) TMI 1124

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....R, for the Respondent. ORDER These two appeals arise out of the same impugned order of the Commissioner (Appeals) No. 44-46/CE/APAPL/KNP/07 dated 25-1-2007. 2. Appeal No. E/1260/07 is by Khandelwal Industrial Enterprises against imposition of redemption fine of Rs. 25,000/- and penalty of Rs. 5,000/-. 3. Appeal No. E/1261/07 is by Ambesh Kumar Bansal, Truck Owner against the redemption....

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....t. The plea taken by them was that they were not required to take registration and are not required to follow the AR-4/AR-4A procedure. The original authority confiscated the goods valued at Rs. 14,34,600/- seized on 31-5-95 and allowed the same on payment of redemption fine of Rs. 25,000/- and imposed penalty of Rs. 5,000/- under Rule 173Q. He also ordered confiscation of the truck used for trans....

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.... record of its production and clearance and transport the goods without any transport documents. If this is permitted, monitoring that their clearances are within the exemption limit will be difficult as the exemption from registration is conditional. 8. In view of the above, confiscation of the goods valued at Rs. 14,34,600/- transported without any document is justified. Confiscation of the v....