2000 (1) TMI 131

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....elonging to the appellants with an option to him to redeem the same on payment of redemption fine of Rs. 30,000/-. Penalty of Rs. 5,000/- has also been imposed upon them. The delivery van belonging to the appellants has been confiscated with an option to redeem the same on payment of redemption fine of Rs. 5,000/-. 2. The appellants are engaged in the manufacture of hair oil. On 29-1-1995, the Ce....

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.... Commissioner held that the goods valued at Rs. 3,27,978/- were cleared from the appellant's factory clandestinely and hence were liable to confiscation. He ordered accordingly and also imposed penalty upon the appellants. On appeal, the said penalty was confirmed by the Commissioner (Appeals). Hence the present appeal. 3. The appellants duly represented by Shri B.N. Chattopadhyay, ld. Consultant....

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....does not benefit the appellants inasmuch as he has arrived at a categorical finding that the oil in question involving the Central Excise duty of Rs. 32,797.88 had been clandestinely removed without payment of the said duty from the said factory in violation of Rules 9(1) and 52A of the Central Excise Rules. While agreeing that in the impugned portion, the duty has not been confirmed by the Assist....

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....ppellants that no invoice showing payment to duty on the said goods was given to the driver. They have also failed to produce the same subsequently or to show that duty was paid on the goods involved. The driver has admitted the transportation of the oil from the factory premises to the said un-authorised godown in past also in the similar fashion. As such, the onus to prove that the goods were cl....