2013 (12) TMI 691

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....H. Mathew (A.R.) Per: H. K. Thakur: 1. This appeal has been filed by the appellant against OIA No. SA/123-126/VAPI/2011 dt. 24/08/2011 passed by Commissioner (A), Vapi. 2. A case of clandestine removal was made against M/s.Uniform Magnet Wire Industries, Silvasa. Appellant was providing transport for the goods manufactured by M/s.Uniform Magnet Wire Industries. A penalty of Rs.50,000/ was....

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....the goods being transported on behalf of M/s. Uniform Magnet Wire Industries were liable to confiscation. Learned Advocate relied upon the following case laws: (i) Vijay Transport Co. Ltd vs. CCE, Daman [2008 (230) ELT 154 (Tri.-Ahmd.) (ii) Commr. Of C.EX., Coimbatore vs. Al Matheswara Lorry Service [2004 (171) ELT 421 (Tri.-Chennai)] (iii) Gagan Freight Carriers vs. Commr. Of C.EX. Chand....

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....Excise Rule, 2002 is reproduced below:    26. Penalty for certain offences:- (1) 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 under the Act or these rules, shall....

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....nsignments Central Excise invoices were made available to the transporter. It has not been brought out anywhere during the investigation that the appellant had the knowledge that some of the consignments transported by them for M/s. Uniform Magnet Wire Industries were cleared without payment of duty and were liable to confiscation. It is also brought out by investigation that the said consignments....