2004 (3) TMI 191

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....ndents. As the appeals have been adjourned on couple of occasions, we heard Shri Vikas Kumar, learned S.D.R. for the Revenue and perused the records. The learned S.D.R. submitted that during the course of road checks on 6-8-1997, a trolla was intercepted by the Central Excise officers; that the trolla was carrying bars and rods cleared from the premises of M/s. Bee Dee Steel Rolling Mills without any documents; that the quantity in trolla was 22.480 MT, which was seized along with trolla for further action under the Central Excise law; that the physical verification of the finished stock on 8-8-1997 at the premises of the first respondent, revealed shortage of 340.541 MTs of bars and rods; that one Shri Mohar Singh, Director and Authorised ....

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.... issued any excise invoice nor had reflected any clearances of excisable goods in their R.G. I register or other records since 1-8-1997; that in view of the evidence available on records, the goods found short, had been removed before 1-8-1997 and the duty is payable @ 15% Adv. and not at the reduced rate of Rs. 300/- PMT being effected from 1-8-1997. He, finally, submitted that the penalty is imposable on both the respondents; that the penalty is imposable on M/s. Bee Dee Steel Rolling Mills as they had removed the goods without payment of duty and on the owner of the trolla as the goods were taken without any document; that for the same reasons, the goods found in trolla and trolley are liable for confiscation. 3. We have considered th....