2003 (3) TMI 254

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....ed against the common order-in-appeal, dated 2-7-2001 vide which the Commissioner (Appeals) has affirmed the order-in-original of the Asstt. Commissioner regarding confiscation of the truck under Section 115 of the Customs Act as and applicable to Central Excise Rules and imposition of penalty of Rs. 8,000/- on each of the appellants under Rule 209A. 2. The facts are not much in dispute. On 8-1....

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....to get the same redeemed on payment of redemption fine of Rs. 9,000/-. He also ordered the confiscation of the truck under Section 115 of the Customs Act, but gave an option to the owner to get it redeemed on payment of redemption fine of Rs. 30,000/-. He further imposed penalty of Rs. 8,000/- on all the present appellants under Rule 209A of the Central Excise Rules, 1944. That order of the Asstt.....

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.... any document, to him, did not warrant any inference that he had any knowledge about the clandestine removal of the goods without payment of duty by the owner. Shri Brijesh Kumar Shukla, owner of the truck, was not even present at the time of loading/unloading of the goods. Therefore, he could not be said to have any knowledge about the clandestine removal of the goods by the owner. Even the drive....