9911796707
TMI Blog2009 (5) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... . Bars chargeable to Central Excise Duty under 7214 99 90 of the Central Excise Tariff. On 10-1-06, the jurisdictional Central Excise Officers in the course of patrolling in the industrial area intercepted a Tractor-Trolly No. RJ21-R-8729 on Road No. 9F VKI Area, Jaipur loaded with M.S. Bars. On enquiry with the tractor driver Shri Kan Singh, he produced only a Dharm Kanta receipt showing the weight of the goods loaded on the trolly as 1520 kgs. and other than this Dharm Kanta receipt, there was no other document like Central Excise invoice etc. covering the goods. However, on enquiry, the driver of the tractor told the officers that the goods had been loaded from the factory premises of the appellant and that after weighment, the same were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the tractor trolly with option to redeem on payment of duty applicable and the redemption fine in lieu of confiscation of Rs. 7500/-, (b) ordered confiscation of the tractor trolly with option to redeem on fine of Rs. 15,000/-, (c) confirmed duty demand of Rs. 78,923/- against the appellant along with interest in respect of finished goods found short and (d) imposed penalty of Rs. 78,923/- on the appellant under Section 11AC. On appeal against this order, the Commissioner (Appeals) upheld the Dy. Commissioner s order. It is against this order of the Commissioner (Appeals), the present appeal has been filed. 2. Heard both sides. 2.1. Shri Atul Gupta, Co. Secretary, ld. Counsel for the appellant pleaded that the goods seized from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor trolly is not sustainable. 2.2 Shri S.K. Bhaskar, ld. DR defended the impugned order and pleaded that the goods being manufactured by the appellant are evasion price commodity in respect of which the duty evasion is very common; that the explanation given by the Director of the appellant s company is not satisfactory; that the driver of the tractor trolly Shri Kan Singh in his statement given on the spot at factory stated that he had been instructed by the company to deliver the goods to the premises of M/s. Raj Minerals Allied Products, Road No. 9F. VKI Area, Jaipur; that the tractor trolly has also been intercepted from Road No. 9F which corroborates the driver Shri Kan Singh s statement that the goods are going to be delivered t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d been cleared clandestinely without issue of any invoice and therefore, the same along with tractor trolly have been correctly confiscated. 4. As regards the duty demand in respect of shortage of 24.618 m.t. of finished goods detected by the officers vis-a-vis balance recorded in the Central Excise record, I agree with ld. DR s contention that this much shortage cannot be attributed to mistake in recording the weight of the finished goods. Moreover, it has also to be kept in mind that M.S. Bars an evasion proving (Sic) (prove) item and neither there is any satisfactory explanation for removal of the goods seized from the tractor trolly without any invoice nor there is any satisfactory explanation for the shortage of 24.618 tonnes of fini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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