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TMI Blog2016 (12) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... sable goods which he has reason to believe that the vehicles are liable to confiscation under the Act or these rules - Appeal dismissed - decided against the assessee. - APPEAL No.E/876 to 878/10 - ORDER No.A/87365-87367/16/SMB - Dated:- 27-4-2016 - Mr. Raju, Member (Technical) None for appellant Shri. NN Prabhudesai, Supdt. (AR) for respondent Per: Raju 1. These appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered dealer. For the same reason, it was held that the truck under seizure is not liable to confiscation. The said order was challenged by the Revenue before the Commissioner (Appeals), who on the basis of statements of the Manager and Director of the appellant, held that the appellants were aware that they are transporting the goods without carrying duty paying documents and it was held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... point. He further argued that the show-cause notice invoked Rule 25 of the Central Excise Rule, 2002 for imposition of penalty. However, the Commissioner (Appeals) has imposed penalty under Rule 26 of the Central Excise Rules, 2002 which is beyond the scope of the show-cause notice. 3. The learned AR relies on the impugned order. He read out the statements of Shri Chatrimal Dhariwal, the Manage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or any way concerned in transporting, removing, depositing, keeping, selling, purchasing or any other manner dealing with any excisable goods which he has reason to believe that the vehicles are liable to confiscation under the Act or these rules. In the instant case there is no doubt that the appellants were aware that they are dealing with the goods cleared without proper documentation and they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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