1980 (8) TMI 93 - CGOVT - Central Excise

Summary

The petitioner's Truck was used to carry non-duty paid tobacco without a valid T.P.I. The Truck was confiscated with an option for redemption on payment of a fine. The owner argued lack of knowledge and involvement, but the government upheld the penalty. The fine for redemption was reduced from Rs. 5000 to Rs. 2000. The revision application was rejected.