2005 (6) TMI 340 - AT - Central Excise

Summary

Issues:
Appeal against penalty under Rule 209A of the C.E. Rules, 1944 for transporting non-duty paid excisable goods without knowledge of confiscation liability.

Analysis:
The appellant, a driver, appealed against a penalty of Rs. 4,000 for transporting non-duty paid excisable goods from a factory. The penalty was imposed under Rule 209A of the C.E. Rules, 1944, for dealing with goods believed to be liable for confiscation. The authorities had already established the liability of the goods for confiscation in previous orders. The appellant did not dispute the liability of the goods but claimed ignorance of their confiscation status while transporting them. The Tribunal noted that under Rule 209A, anyone handling excisable goods is obligated to ensure they are not liable for confiscation. Transporters, including drivers, are expected to be aware of Central Excise laws regarding confiscation of non-duty paid goods. The Tribunal found that the appellant's conduct indicated knowledge of the goods' confiscation liability, thus upholding the penalty. The Tribunal deemed the penalty of Rs. 4,000 appropriate for the offense, leading to the rejection of the appeal.

This judgment highlights the importance of awareness and compliance with Central Excise laws for individuals involved in the transportation of excisable goods. It establishes that mere ignorance of the confiscation liability of goods is not a valid defense under Rule 209A. The decision underscores the legal obligation of individuals handling such goods to ensure compliance with confiscation regulations, emphasizing the need for diligence and knowledge in such transactions. The Tribunal's ruling serves as a deterrent against potential violations and reinforces the accountability of transporters and drivers in adhering to excise laws to avoid penalties and legal consequences.