2003 (6) TMI 117 - AT - Central Excise

Summary

Issues Involved: Condonation of delay in filing the appeal, imposition of personal penalty on the appellant.

Condonation of Delay: The appellant sought condonation of a 72-day delay in filing the appeal due to suffering from jaundice and malaria, supported by medical certificates. The Tribunal, after hearing the Advocate, condoned the delay and allowed the Miscellaneous Application.

Imposition of Personal Penalty: The appellant was implicated in a case where a Maruti Van loaded with ball bearings was intercepted. The appellant, SK. Anisur Rahaman, was alleged to have directed the driver to transport the packages. However, the appellant denied involvement, stating the Car Duty Slip presented by the driver was forged. The Tribunal found the case against the appellant solely based on the driver's statement, which was uncorroborated and insufficient to penalize the appellant. As there was no other evidence linking the appellant to the transportation of the goods, the Tribunal extended the benefit of doubt and set aside the personal penalty of Rs. 1.00 lakh imposed on the appellant. The appeal was allowed accordingly, and the Miscellaneous Application and Stay Petition were disposed of.