2005 (6) TMI 189

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....pellant filed this appeal against order-in-appeal passed by the Commissioner (Appeals). The brief facts of the case are that on 9-11-2000 at about 12.30 A.M. a truck was intercepted and it was loaded with SS Flats. The driver of the truck could not produced any bill or invoice or any other transport document covering the goods in question. The goods were seized thereafter on next day the invoice s....

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.... not explain the reasons why the goods in dispute are cleared without any duty paying documents, therefore, the goods were rightly confiscated. 5. In this case when the goods were intercepted by the Revenue there was no duty paying document produced by the appellant. The duty paying document produced on next morning and the Director of the firm reached that spot could not gave any reason why th....