1978 (8) TMI 88

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....or of Central Excise, Kalpetta, it was found that 84 bags of coffee had passed through the check post at 9.30 P.M. On 21-3-1966 under the cover of the TP-3 in question in the name of Karayil Devassia and consigned to Mysore, in a lorry bearing No MYM 5010. The lorry driver T.V. Koya Kutty when contacted, stated that 84 bags of coffee were transported to Mysore side after being loaded from a place near Punangode bridge, and the goods were covered under a TP-3 No. 100149. The owner of the goods, a muslim, also travelled alongwith him in the lorry. After crossing the check post the lorry developed trouble and the 84 bags of coffee were transhipped in lorry MYD-2071 or MYD-2070 for onward journey to Mysore side and returned back. 2. The peti....

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....y of Rs. 1,000/- was imposed on the petitioner under Rules 9(2) and 33(2) of the Central Excise Rules 1944. A separate penalty of Rs. 250/- was also imposed under Rule 31(2) ibid and duty on 6,300 kgs. alleged to have been transported in the 84 bags was demanded under Rule 9(2) ibid. 4. In the appeal to the Board against the above order, petitioner submitted that he did not obtain the TP-3 No. 100149 directly or indirectly, and it was possible that his signature on the requisition letter was forged by the said Kader. Board however held that the petitioner was responsible for the misuse of the said TP-3 in question and for transportation of the non-duty paid coffee weighing 6,300 kgs. in 84 bags. Considering the nature of the offence and ....