1981 (1) TMI 259

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....ners in the revision application. 2. In this case electric wires and cables valued at Rs. 9829.60 Ps. were seized from the godown of the petitioners a transporting Company, for want of Central Excise gate passes accompanying the goods. The goods in question were considered by M/s. Gautam Electricals, Delhi who turned out to be fictitious, and so also the consignees were found to be fictiti....

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....ere not hence liable to pay penalty. 4. The Government observe that the records do not indicate that the petitioners had intentionally involved themselves with the illicit dealings in the impugned goods. Furthermore, the petitioners could not have been expected to demand for Central Excise gate passes from the consignor as the alleged fictitious consignor was only a dealer and not a manufa....