9911796707
TMI Blog2004 (3) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. After hearing both sides and considering the matter it is found - (a) One truck was intercepted on 29-1-1999 by the officers, on the main public road in Palej. It was found loaded with PP Tape another truck was found loaded with PP woven sacks and parked on the road of opposite the factory of M/s. Sagar Industries, Palej. Enquiries revealed both trucks to be loaded at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) Duty was demanded on shortage of 53,542 sacks fond short in the factory. (iv) Trucks were ordered to be confiscation and released on fine Rs. 75,000/-. (v) Penalty equivalent duty determined was imposed under Section 11AC and Rs. 50,000/- under Rule 175Q on assessee appellant herein M/s. Jhaveri Polymers Ltd., along with interest. (vi) Penalty was imposed on the truck d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d no penal consequences could flow from such a lapse in the circumstances. (d) As regards the 50,000 pieces of sacks, the same are said to have been returned for job worker and were found in a lorry out side the premises of the job worker viz. M/s. Sagar Industries. The challans are dated 28-1-99 evidencing the return of the sacks to M/s. Jhaveri Polymers and second lot was to be received bac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s. Jhaveri Polymers there was no reason for the appellants not to have debited the entry. The non-debit of Invoice No. 958 dated 29-1-99 is also considered to be due to the fear and confusion created by the three search seizures operation on the appellants factory and trucks near by. The allegation of evasion cannot be upheld, they had sufficient balance and connected Entries entry number was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) The case is made in gross violation of the Circular of the Board not to book technical offence case (207/37-M/77-C, dated 21-9-78) and the assessee have been visited with harsh consequences which was not called for. (h) Since no duty demand are being confirmed, penalties as imposed under Section 11AC are set aside. The penalty under Rule 173Q for non-debit of the amounts is not called ..... X X X X Extracts X X X X X X X X Extracts X X X X
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