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TMI Blog2008 (3) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... k and V. K. Gupta, Advocates, for the appellant. Shri Sumit Kumar, (DR), for the Respondent. [Order]. - This appeal by the assessee is directed against the order- in-appeal dated 31/07/06 upholding the order-in-original of the Assistant Commissioner dated 04/01/05 confiscating 3,100 Kgs. of copper wire rods valued at Rs. 3,10,000/- giving the appellant option to redeem the same on payment of redemption fine of Rs. 1,00,000/-, confirming demand of central excise duty amounting to Rs. 49,600/- and, also, imposing penalty of equal amount under Section 11 AC of Central Excise Act, 1944 read with rule 173 Q of Central Excise Rules 1944, with interest at the appropriate rate. The tempo which was carrying the goods in question was also co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The loading was got done and the invoice was given by Shri Khan, the Supervisor of M/s Shahdara Steel Rolling. No other paper was handed over to him. He also disclosed the weight of the empty tempo to be 2940 kgs. The gross weight of the vehicle as per weighment slip being 6040 kgs., the weight of the goods i.e. copper wire rods was found to be 3100 kgs. after deducting the weight of the tempo. Recording these facts and the satisfaction that the goods were liable to be confiscated, the same was seized along with the tempo under Panchnama on the spot on 06/2/01. 3. The statement of Om Prakash Gosain, Proprietor of M/s Gosain Wire Industries was recorded in the same morning at 8 a.m. He stated that he had not received any supply of cop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid duty on 2505.100 kgs. of copper wire rods and therefore, at best, the appellant could be asked to pay duty on the balance quantity i.e. 595 kgs. on which the duty would come to Rs. 9,520/- and the demand of Rs. 49,600/- on the total quantity of 3100 kgs. of copper wire rods was not justified. He also submitted that in any case, the adjudicating authority was further not justified in imposing redemption fine of Rs. 1,00,000/- on total value of goods as found by the Department i.e. Rs. 3,10,000/. 6. On behalf of the Revenue it was submitted that the statement of the driver was recorded on the spot. In his statement he disclosed the name of the appellant the premises from where the goods had been loaded, and the manner. He also happ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but to pay duty on the entire goods found. 8. I, however, find substance in the submission of the appellant's counsel that the amount of redemption fine is on the higher side. As mentioned above, the total value of the goods as found that the authorities works out to Rs. 3,10,000/- on which duty of Rs. 49,500/- was chargeable. Section 34 of the Central Excise Act lays down that whenever confiscation is adjudged under the Act or the rules made thereunder, the officer shall give the owner of the goods an option to pay in lieu of confiscation such fine as the officer may think fit. The provision is somewhat different form those of Section 125 of the Customs Act which contains similar provision regarding payment of redemption fine in lieu o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n on payment of redemption fine of Rs. 10,000/-. The submission has been noticed only to be rejected, for, there is nothing to suggest that the appellant is required to pay the amount. Apart from the fact that payment of redemption fine is optional, in lieu of confiscation, it is not the case of the appellant that he is owner of the vehicle. Indeed, it is the common case of parties that the owner of the vehicle was Chander Pal. Thus, if any grievance were to be made regarding confiscation of the vehicle or imposition of redemption fine, the proper person to do so would be Chander Pal and not the appellant. The submission of the counsel in this regard is rejected. 10 . In the result, the appeal is dismissed subject to the reduction in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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