9911796707
TMI Blog2009 (2) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... REPRESENTED BY : Request to decide on merits, for the Appellant. Dr. Manoj Kumar Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The appellants have made a prayer for decision on merits. Accordingly we have heard learned DR and have gone through the impugned orders. 2. As per facts and records, a truck loaded with 9860 Kgs of declared mixed brass scrap was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sition of penalty as also for confiscation of the truck. The said proceedings culminated into an order passed by Original Adjudicating Authority confirming the demand duty of Rs. 1,49,601/- and confiscating the goods with an option to the appellants to redeem the same on payment of redemption fine at Rs. 1,00,000/-. Penalty of Rs. 25,000/- was imposed upon M/s. Metal Recycling Industries under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of entries showing the value of zinc scrap as also on the basis of the statement of Shri Surendra Jain given at the time of seizure itself. As such no infirmity can be found in the orders of authorities below. The duty demand is accordingly confirmed. 5. The appellants have further contended that it was a bona fide mistake on the part of the person preparing the invoice and the redemption fine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uential relief. 7. As regards the confiscation of the truck, we note that the goods loaded in the truck were duly accompanied by an invoice. Truck owner or the driver of the truck cannot be expected to verify the correctness of the description or value given in the invoice by the assessee. There is no other evidence reflecting upon any knowledge on the part of the driver or his owner about the u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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