1978 (8) TMI 88 - CGOVT - Central Excise

Summary

Issues:
1. Non-accounting of transport certificates.
2. Alleged transport of non-duty paid coffee.
3. Contraventions of Central Excise Rules.
4. Imposition of penalties.

Analysis:

Issue 1: Non-accounting of transport certificates
The petitioner, a coffee curer, was issued two transport certificates in Form TP-3 but failed to account for one of them. Evidence showed that 84 bags of coffee were transported under the unaccounted certificate, leading to suspicions of clandestine disposal.

Issue 2: Alleged transport of non-duty paid coffee
The petitioner initially admitted to obtaining the second transport certificate through an authorization letter but later denied it. Investigations revealed the unauthorized transport of 6,300 kgs of non-duty paid coffee, leading to charges under Rule 31(2) of the Central Excise Rules.

Issue 3: Contraventions of Central Excise Rules
The Collector of Central Excise found the charges against the petitioner proved and imposed penalties under Rules 9(2), 33(2), and 31(2) of the Central Excise Rules. The Board upheld the Collector's decision, holding the petitioner responsible for the misuse of the transport certificate and the unauthorized transportation of coffee.

Issue 4: Imposition of penalties
The petitioner appealed to the Board, claiming innocence and alleging forgery of his signature on the authorization letter. However, the Board upheld the penalties, considering the gravity of the offense. The Government, after reviewing the case, found the charges established by evidence and upheld the penalties imposed, deeming them reasonable in light of the offense.

In conclusion, the Government rejected the petitioner's revision application, noting that he was given ample opportunities to defend himself but failed to do so effectively. The factual evidence, including the unauthorized transport of coffee and contradictions in the petitioner's statements, supported the imposition of penalties under the Central Excise Rules.