2016 (12) TMI 1226

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....M/s. Prag Carriers Pvt. Ltd. against a common order-in-appeal covering three separate incidents. The appellants have transported goods cleared without payment of Central Excise duty or without proper duty paying documents. On the basis of intelligence surveillance was kept and the vehicle No.GJ 7 Y 7236 was intercepted on 26/06/2003, Vehicle No.GJ2V5208 was intercepted on 25/08/2003 and Vehicle No....

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....hese circumstances, the seized vehicles could be confiscated under Section 115 (2) of the Customs Act, 1962 as is applicable to Central Excise vide Notification No.68/63 dated 04/05/63 issued under Section 12 of the Central Excise Act, 1944. The Commissioner (Appeals) proceeded to impose penalty and confiscated the vehicles which were seized earlier. He however offered release of the said vehicle ....

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....t to point out that they were aware that the goods being carried by them were not duty paid or were without proper documents. He relied on the decision of the Hon'ble Supreme Court in the case of CCE Vs. Pradyumna Steel Ltd., - 1996 (982) ELT 441 (SC) to assert that mere wrong mention of rule in the impugned order does not vitiate the order, if the power has been exercised properly. 4. I have gon....

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....d in transporting of goods. In this condition, they are liable to penalty under Rule 26 of the Central Excise Rules, 2002. Section 115 (2) of the Customs Act, provides for confiscation of the conveyance. In this case, the trucks were used to carry non duty paid goods and therefore, the vehicles are liable to confiscation under the said Section of the Customs Act as made applicable to the Central E....