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TMI Blog2012 (5) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed upon the present appellant on the findings that the Pan Masala in question was non-duty paid. I really fail to understand that if that be so, why Revenue shied away from initiating proceedings against the manufacturer for confirmation of demand of duty. In the absence of such an action on the part of the Revenue, to hold the appellant liable for penalty on the ground of transporting the non ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d:- 22-5-2012 - Ms. Archana Wadhwa, J. Shri Manish Saharan, Advocate, for the Appellant. Shri Bharat Bhushan, AR, for the Respondent. ORDER After dispensing with the condition of pre-deposit of penalty of Rs. 1,66,860/- imposed on applicant-appellant in terms of provisions of Rule 26 of Central Excise Rules, I proceed to decide the appeal itself with the consent of both the sides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assam. However, it is seen from records that no proceedings were initiated against them for confirmation of demand of duty in respect of the said goods seized by the officers from the appellant s truck. However, proceedings were initiated for imposition of penalty that the Rajnigandha being transported by them, was of non-duty paid character. The said proceedings resulted in imposition of penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transporter in packed condition, who prepared the requisite documents for the transportation of the same relying upon the disclosure of the goods made by the consignor. The transporter cannot be expected to act like an excise officer to find out the duty paid or non-duty paid character of the goods before accepting booking of the goods and before transportation of the same. As such I find no justi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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