2014 (3) TMI 198

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....01/10/07, the Jurisdictional Central Excise officers intercepted a truck No. HR-38/3476 whose driver was Shri Tarsem Singh. On demand, the driver produced invoice No. 312 dated 01/10/07 issued by the appellant regarding clearance of 15.06 M.T. of bars. Driver also produced a weighment slip No. 4260 dated 1/10/2007 of Dharamkanta mentioning the weight of the goods as 20.52 M.T. The weighment slip had been issued by M/s Ganpati Computer Kanda, Mandi Gobindgarh situated near the factory. There was thus excess of 5.454 M.T. of finished goods loaded in the truck, the duty involved on which was Rs. 78,923/- + education cess of Rs. 1,578/- and secondary and higher education cess amounting to Rs. 789/- (total duty of Rs. 81,290/-). The goods loaded....

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....(Appeals) upholding the confiscation of the goods loaded in the truck the appellant have filed the appeal and against the portion of the Commissioner (Appeals)'s order dropping the penalty on Shri Jagtar Singh the Director of the appellant company, the Revenue is in appeal. 2. Though this matter was listed a number of times the notice for hearing had been issued to the appellant company and its Director Shri Jagtar Singh, well in advance, they have not appeared. Today also, notice for hearing has been sent well in advance, but even this time also, none representing the appellant company or its Director has appeared. In view of this, so far as the appellant company and its Director Shri Jagtar Singh are concerned, the matter is being deci....