2004 (6) TMI 520 - AT - Customs

Summary

Issues:
1. Duty liability on excisable goods.
2. Confiscation of goods and redemption fines.
3. Penalties under various Central Excise rules.

Analysis:
1. The case involved a notice for non-accountal and removal of excisable goods without duty discharge. The Dy. Commissioner confirmed duty on lay flat tunings and plastic granville found in a tempo, along with penalties on individuals. The Commission (Appeals) upheld the order. However, upon review, it was found that the duty demands on the goods were not being contested in the appeal.

2. Regarding the confiscation of goods, the Tribunal found that the confiscation of the tempo was unjustified as the driver was unaware of the duty status of the goods and had proper documentation. The confiscation of raw material not accounted for was set aside due to lack of specific rules. The redemption fines were also adjusted to more reasonable amounts.

3. In terms of penalties, the penalty under section 11AC was reduced due to lack of managerial involvement. The penalty on the firm's proprietor was confirmed but reduced to the maximum prescribed amount. However, no penalty could be imposed on the firm's manager under the Central Excise rules, leading to the setting aside of the penalty.

In conclusion, the appeals were allowed, and the orders were disposed of accordingly, with adjustments made to the confiscation of goods, redemption fines, and penalties under the Central Excise rules.