2012 (2) TMI 433

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....Chattopadhyay, Consultant, for the Appellant. 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. ....

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....emsp;Learned Advocate appearing for the appellant 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 confiscat....

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....aim that duty paying invoices were found that day has 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 manufactur....

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....er to vehicle owner. The driver did not carry the invoices. In the written statement vehicle owners have sought to explain this as oversight of drivers. 7. From the above it is very clear that Commissioner (Appeals) has held the goods not liable for confiscation and there is no challenge by the Department against these findings. We agree with the ld. Advocate that once the goods itself are....