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2003 (3) TMI 517 - AT - Central Excise
Issues:
Appeal against order-in-appeal affirming order-in-original for confiscation of goods, vehicle, and penalty imposition. Analysis: 1. The appellants challenged the common order-in-appeal dated 16-5-2002, where the Commissioner (Appeals) upheld the order-in-original of the Joint Commissioner regarding the confiscation of goods, vehicle, and penalty imposition. The facts were undisputed, involving the interception of a vehicle with goods on 11-10-1999. The company and the truck owner were served show cause notices, leading to the confirmation of confiscation and penalties. The appellants contested two allegations related to the transportation of goods covered by different invoices on the same day and the suspicion of clandestine removal. 2. The show cause notice accused the company of transporting goods covered by invoice No. 838 dated 9-10-1999 along with goods from the same date without notifying the competent authority. Additionally, it alleged that the company cleared excisable goods under the same invoice in a clandestine manner. While the transportation of goods on 11-10-1999 was acknowledged, the statement of the Finance Manager explaining the circumstances was disregarded. He clarified that due to a mechanical issue, goods from the invoice dated 9-10-1999 were initially loaded on that day but transported on 11-10-1999. No inquiry corroborated his statement, and no evidence supported the claim of clandestine removal. 3. Concerning the accusation of clandestine removal, the absence of evidence in the statutory records or physical verification raised doubts. The Department failed to provide tangible evidence or conduct necessary verifications to substantiate the claim. The judgment emphasized that allegations of clandestine removal must be supported by concrete evidence, not mere assumptions. As such, the impugned order of the Commissioner (Appeals) was deemed legally unsustainable, leading to the allowance of the appellants' appeals with appropriate relief under the law.
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