2003 (11) TMI 511

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..... Heard both sides. The Commissioner (Appeals) has set aside the confiscation of the vehicle and penalty on the driver for the reason that no show cause notice was issued to the owner of the vehicle and he has also come to a conclusion that the driver carried one copy of the invoice and he was not in position to know whether that was the correct copy of the invoice to cover transport of the good .....

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