2017 (3) TMI 605

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....ral Excise Tariff Act, 1985. During the course of transit check on 3-10-97, the Central Excise officers intercepted three vehicles belonging to appellant and containing cake and pastries manufactured by the appellant. The drivers of the said vehicles could only produce three meal orders, all dated 3-10-97, as the transport documents. It was noticed that the goods contained in the three vehicles was not cleared under proper transport documents viz. invoices/challan, evidencing payment of Central Excise duty due thereon. Further investigation revealed that the goods totally valued at Rs. 17,555/- were cleared by the appellants without preparing Central Excise invoice and without payment of duty due thereon. Therefore, officers seized three ve....

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....djudicated a fresh by the Addl. Commissioner vide Order-in-Original No. 16-9-2005 confirming the demand with interest and appropriating the amount of Rs. 2,28,609/- paid by the appellant and imposing penalty of Rs. 2,28,609/- already and confiscating the seized goods/vehicle with option to redeem on payment of fine of Rs. 1,000/- and Rs. 30,000/- respectively. Being aggrieved by the Order-in-Original appellant filed appeal before the Commissioner(Appeals) who upheld the Order in-Original and rejected the appeal therefore the appellant is before me. 2. Shri. Rajesh Ostwal, Ld. Counsel for the appellant submits that appellant have paid duty before issuance of show cause notice therefore interest and penalty should not be imposed for the re....