2006 (3) TMI 29

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....missioner (Appeals) dated 30.4.04. In the impugned order, the Commissioner (Appeals) had set aside the order of the lower authorities imposing a penalty of Rs. 44,495/- on the respondents. 2. In this case, the Central Excise Officers intercepted the truck containing iron and steel products without documents. The driver of the truck confirmed that there was no document at the time of interceptio....

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....ise Officers. The time taken in between i.e. around 900. Hours is attributed by the ld. Counsel for the appellants for loading the heavy items of iron and steel products in their factory premises 3. Ld. JDR, Shri Y.S. Loni for the Revenue reiterates the observations Order-in-Original. He also points out that the road Challan did not accompany the truck at the time of interception. 4. The id.....

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.... after this experience, they have obtained necessary permission from the Assistant Commissioner of Central Excise and they are continuing with this practice even now. 5. I have heard both sides  and examined the case records. The respondents have clarified and admitted that there has been a technical lapse considering the nature of the goods and the need for exact weighment for duty purpos....