9911796707
TMI Blog2002 (9) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... Today the matter is posted for hearing the stay application filed by Shri Sandeep for waiver of pre-deposit of penalty. As the issue involved is in very narrow compass we take up the appeal itself for disposal after granting stay for recovery of the penalty with the consent of the learned SDR. 2. The facts in brief are that on 7-1-98 the Central Excise Officers intercepted a Tata-mobile bearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) under the impugned Order reduced the penalty to Rs. 25,000/-. It has been mentioned in the memorandum of appeal that the vehicle was intercepted by the officers after the goods had been loaded from the premises of G.C. Electronics; that the impugned Order does not attribute any role to the appellants and as such neither the vehicle is liable to be confiscated nor the penalty is i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, an excisable goods which he knows or has reason to believe are liable to confiscation. It is not the case of the department the appellant was himself driving the vehicle. Further, no evidence has been brought on record to show that the appellant was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant that no invoice was given to his driver as it was claimed by the hirer of the vehicle that the goods are exempt. The department has not controverted the submissions made by the appellant. We do find force in his submissions that it is difficult to presume that the driver will know whether the goods manufactured by the hirer are liable to excise duty or not. Accordingly we find that v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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