1981 (1) TMI 259

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..... n. 2. In this case electric wires and cables valued at ₹ 9829.60 Ps. were seized from the godown of the petitioners a transporting Company, for want of Central Excise gate passes accompanying the goods. The goods in question were considered by M/s. Gautam Electricals, Delhi who turned out to be fictitious, and so also the consignees were found to be fictitious. It was also observed tha .....

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..... penalty. 4. The Government observe that the records do not indicate that the petitioners had intentionally involved themselves with the illicit dealings in the impugned goods. Furthermore, the petitioners could not have been expected to demand for Central Excise gate passes from the consignor as the alleged fictitious consignor was only a dealer and not a manufacturer as per the Bills cover .....

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