1997 (12) TMI 331 - AT - Central Excise

Summary

Issues:
Appeal against order of confiscation of hand-made branded Biris and loose Biris, redemption fine, imposition of penalties, and confiscation of Matador Vehicle.

Detailed Analysis:

1. Confiscation of Goods:
The case involved the interception of a Matador Vehicle loaded with Biris and subsequent confiscation of 12,65,000 Biris and additional 2,05,780 Biris. The goods were seized due to lack of proper documentation and suspicion of duty evasion. The Appellants argued that the goods were sourced from different entities and challenged the validity of the statements obtained from the driver and packer. The lower authorities upheld the confiscation, leading to the appeals.

2. Statements and Evidence:
The Appellants contended that the statements obtained from the driver and packer were coerced and retracted later through sworn affidavits, questioning their evidentiary value. The Department argued that the statements were voluntary and true, indicating the goods were from a specific company. The Tribunal analyzed the evidence, finding no proof of duress or hostility, ultimately upholding the statements and their implications on the case.

3. Verification of Excess Goods:
Apart from the confiscated goods, an excess of 2,05,780 Biris was found in the factory premises, leading to a demand for duty payment. The Appellants disputed the accuracy of the verification and challenged the basis for duty imposition. The Tribunal considered the evidence and arguments, concluding that the excess goods were correctly confiscated due to lack of satisfactory explanation from the Appellants.

4. Confiscation of Matador Vehicle:
The Matador Vehicle used for transporting the goods was also confiscated, with penalties imposed on the driver and owner. The Tribunal upheld the confiscation based on the knowledge of transporting non-duty paid goods, justifying the penalties as nominal. The decision was supported by the involvement of the driver and the owner in the illicit transportation.

5. Involvement of Companies:
The Tribunal examined the role of the Jagdish Biri Company in the case, noting the surreptitious removal of goods and the confiscation of excess Biris. Based on the findings related to both companies involved, the Tribunal found no grounds to interfere with the lower authority's decision regarding the companies' involvement.

6. Final Decision:
After a thorough analysis of the facts, evidence, and submissions, the Tribunal modified the impugned order to uphold the confiscation of goods, penalties, and the Matador Vehicle. The appeals were disposed of accordingly, affirming the lower authority's findings on the case.