TaxTMI 
TaxTMI 
2012 (2) TMI 433
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....ppellant. Shri D.K. Nath, Dy. Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Appellants filed these appeals against Order-in-Appeal No. 24/Kol-III/06, dated 17-4-2006 whereby ld. Commissioner (Appeals) has upheld the order of lower Adjudicating authority confirming confiscation of vehicle and penalty on the owners. 3. Briefly stated the facts of the case are that ....
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....t contended that the manufacturers have shown the duty paying documents which they were paying on monthly basis. Therefore ld. Commissioner (Appeals) has come to conclusion that duty was rightly paid and once the goods itself has suffered duty rightly and they were not confiscated, in these circumstances the vehicles would not be liable for confiscation and the owners would not be liable for penal....
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....not been contradicted by investigation or order-in-original. It is in the findings of the Adjudicating authority that after the seizure on 28-12-2002 the owners of the seized goods should have rushed to C. Ex. authorities to prove their bona fide as to the discharge of duty liability. The defence has argued that they being very small manufacturers situated in a remote place, waited for the officer....