2000 (12) TMI 672 - AT - Central Excise

Summary

Issues:
1. Appeal against Order-in-Appeal passed by the Commissioner (Appeals) regarding duty payment on steel ingots.
2. Confiscation of goods and imposition of redemption fine.
3. Allegations of clearing goods without payment of duty based on octroi record entries.

Analysis:
1. The appellants, engaged in manufacturing steel ingots, were found with unaccounted clearances and excess goods during an inspection. The driver admitted to unauthorized deliveries, leading to a show cause notice, confiscation of goods, and imposition of penalties. The appeal was filed against these decisions.

2. The Tribunal upheld the confiscation and redemption fine imposition due to unrecorded clearances and mala fide intentions. The appellants' argument of clerical errors and absence of mens rea were dismissed, emphasizing the unauthorized nature of the clearances and the lack of duty payment. The Tribunal relied on the appellants' ownership of the trucks and the unauthorized deliveries to support the decision.

3. Regarding the demand based on octroi record entries, the appellants contested the validity of the evidence, claiming lack of substantiation and questioning the use of private trucks for deliveries. However, the Tribunal upheld the demand, citing the absence of explanations for the recorded truck movements and unauthorized clearances. The personal penalty on the appellants was reduced, considering the circumstances.

In conclusion, the Tribunal dismissed the appeal, upholding the confiscation of goods, imposition of redemption fine, and the demand based on octroi record entries. The decision highlighted the unauthorized nature of the clearances and the appellants' failure to provide sufficient explanations, leading to penalties and upheld orders.