2016 (12) TMI 1226

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....r: Raju 1. These appeals are filed by 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....

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....ng documents and it was held that under these 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 how....

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....atrimal Dhariwal, the Manager of the appellant 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 powe....

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.... documentation and they were themselves involved 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 ....