2011 (8) TMI 271

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....SDR   Per : Mr. B.S.V. Murthy;   This is a case of clandestine removal of man-made processed fabrics. The appellant company is not contesting the duty liability, interest and penalty to the extent of 25% of duty and all these amounts have been paid within 30 days of the order in original passed by authority.   2. When the matter is called today, no one is present. Learned c....

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....is not imposable. Rule 26 of the Central Excise Rules provides that any person who acquires possession of or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing or in any other manner deals with any excisable goods, which he knows or has reason to believe are liable to confiscation, shall be liable to penalty. In this case, in the show cause no....

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.... goods are liable to confiscation. In view of the specific allegation in the show cause notice which indicates the nature of offence as far as goods are concerned and the consequence of such offence, the findings recorded by the original adjudicating authority is sufficient to show that the goods were liable to confiscation and therefore, imposition of penalty is justified. The decisions cited by ....