2013 (11) TMI 82

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..... is coming out of adjudication order - truck carrying unaccounted goods should be confiscated - There shall be no interference to this decision. But while confiscating the truck he has provisionally released the same imposing fine without recording life of the truck and year of manufacture - mechanical imposition of redemption fine cannot be justified - It would, be proper to impose a fine which is .....

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..... o the appellant carrier. Therefore, the appellant being innocent there should not be any liability of penalty nor redemption fine imposable for confiscation of truck. Similarly, appellant Shri Tapeshwar Singh was also innocent as to the deal with the above companies. Therefore, no penalty should be imposed on him and Rs. 10,000/- penalty imposed may be waived. Learned Counsel further submits that .....

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..... in 20 to 25 occasions as is revealed from Para 8 of adjudication order. Moreover fictitious bills were issued in the name of Raju Polysters, Amrit Plastics, Oberoi Polymer, Manoj Synthetics and Carbo Industries. Those concerns confirmed that no goods were consigned to them which is coming out from Para 7 of adjudication order. 5. Learned Adjudicating Authority has rightly come to the conclusion .....

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