2002 (2) TMI 224

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....A Part II, the same was not effected in the statutory register. It would appear the person in-charge of the same Mr. K.A.K.V. Rao was on sick leave on the concerned day. It transpires that he has intimated the same to the office. The fact remains that the relevant statutory records were not properly completed regarding clearance of the goods represented by invoice Nos. 2025 to 2040, 2041, 2042 to 2046, dated 26-3-1999. On intelligence of the department, goods were inspected and seized. The proceedings were initiated and the assessee as well as the other appellants were charged with violation of Rule 173Q, Section 11AC and 209A. After hearing the parties and considering the replies, the Commissioner of Central Excise and Customs, Surat-II pa....

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....n Jain, who is the director of the assessee company at Mumbai can never be imposed because he was not at the place of occurrence at that time. As far as the imposition of penalty on the truck owners and drivers are concerned, they do not have knowledge or reason to believe that the goods were that they were transporting were liable to confiscation in terms as provided under Rule 209A of the Central Excise Rules. Consequently confiscation of the truck which carried the goods cannot be sustained and will be set aside. 4. Ld. DR adopts the reasoning in the impugned order. 5. We have considered the circumstances. When we look into the facts of the case, it is clear that if the assessee was interested in violating the provisions of Central Exc....