2002 (2) TMI 189 - AT - Central Excise

Summary

Issues involved: Appeal against adjudication order passed by the Commissioner (Appeals) regarding confiscation of goods, imposition of penalties, and demand of duty based on shortage and excesses.

Confiscation of goods in the truck:
The truck was intercepted with C.T.D. Bars, lacking duty paying documents. Despite the appellant's claim that the goods were sent for weighment, the chit produced by the driver indicated the actual weight. The order of confiscation was upheld, but the redemption fine was reduced to Rs. 10,000.

Shortage and excesses in the factory:
The appellant argued that shortage and excesses were estimated, not based on actual weighment, citing a Tribunal decision. The adjudicating authority rejected this plea due to the absence of objections during the Panchanama drawing. As no evidence of actual weighment was provided by the Revenue, the confiscation of excess goods and duty demand for short goods were deemed unsustainable and set aside.

Penalties and personal liability:
The penalty of Rs. 2,000 was upheld for the confiscated goods in the truck. However, the personal penalty imposed on the partner of the firm was set aside considering the circumstances. The appeal was disposed of accordingly.