2013 (12) TMI 691

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..... the list of consignments transported for the manufacturer voluntarily has actually helped the investigators in making out the case of clandestine removal against the manufacturer more strong. Relying upon Vijay Transport Co. Ltd vs. CCE, Daman [2008 (5) TMI 530 - CESTAT, AHMEDABAD ] and Commr. Of C.EX., Coimbatore vs. Al Matheswara Lorry Service [2004 (1) TMI 537 - CESTAT, CHENNAI] - From the statement of the appellant or any other document it has not been brought out by the department that appellant was aware of the clandestine nature of the goods transported - Penalty cannot be based on presumption or assumptions - There are no circumstantial evidence to indicate the involvement of the appellant in the clandestine removal of excisable .....

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..... appellant had the knowledge that the goods being transported on behalf of M/s. Uniform Magnet Wire Industries were liable to confiscation. Learned Advocate relied upon the following case laws: (i) Vijay Transport Co. Ltd vs. CCE, Daman [2008 (230) ELT 154 (Tri.-Ahmd.) (ii) Commr. Of C.EX., Coimbatore vs. Al Matheswara Lorry Service [2004 (171) ELT 421 (Tri.-Chennai)] (iii) Gagan Freight Carriers vs. Commr. Of C.EX. Chandigarh [2003 (151) ELT 633 (Tri.-Del.)] (iv) New Decent Footware Industries vs. Commr. Of C.EX. Kanpur [2000 (121)ELT 141 (Tribunal] (v) Steel Tubes of India Ltd. vs. Commr. Of C.EX.,Indore [2007 (217)ELT 506 (Tri.-LB)] 5. Learned A.R. on the other hand reiterated the stand taken by Commissioner (A) and argued th .....

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..... ufacturer. However, it is not coming out from the list of consignments transported by the appellant, as given in their letter dated 17/10/2008, whether in all the consignments Central Excise invoices were made available to the transporter. It has not been brought out anywhere during the investigation that the appellant had the knowledge that some of the consignments transported by them for M/s. Uniform Magnet Wire Industries were cleared without payment of duty and were liable to confiscation. It is also brought out by investigation that the said consignments taken from the list of consignments transported by the appellant were not included in the pocket diary recovered from the manufacturer. By submitting the list of consignments transport .....

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