9911796707
TMI Blog1978 (8) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... that 84 bags of coffee had passed through the check post at 9.30 P.M. On 21-3-1966 under the cover of the TP-3 in question in the name of Karayil Devassia and consigned to Mysore, in a lorry bearing No MYM 5010. The lorry driver T.V. Koya Kutty when contacted, stated that 84 bags of coffee were transported to Mysore side after being loaded from a place near Punangode bridge, and the goods were covered under a TP-3 No. 100149. The owner of the goods, a muslim, also travelled alongwith him in the lorry. After crossing the check post the lorry developed trouble and the 84 bags of coffee were transhipped in lorry MYD-2071 or MYD-2070 for onward journey to Mysore side and returned back. 2. The petitioner in his statement, dated 4-4-1966, adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er under Rules 9(2) and 33(2) of the Central Excise Rules 1944. A separate penalty of Rs. 250/- was also imposed under Rule 31(2) ibid and duty on 6,300 kgs. alleged to have been transported in the 84 bags was demanded under Rule 9(2) ibid. 4. In the appeal to the Board against the above order, petitioner submitted that he did not obtain the TP-3 No. 100149 directly or indirectly, and it was possible that his signature on the requisition letter was forged by the said Kader. Board however held that the petitioner was responsible for the misuse of the said TP-3 in question and for transportation of the non-duty paid coffee weighing 6,300 kgs. in 84 bags. Considering the nature of the offence and the way it has been committed, Board upheld t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ater statement dated 18-9-1966, petitioner had retracted his earlier admission and denied that the authorisation letter for obtaining the TP-3 in question was not written by him. There is evidence that the 84 bags of coffee passed through the Sales Tax check post at Sultans Battery, on 21-3-1966, under cover of TP-3 No. 100149 which is confirmed by the statement of the lorry driver Koya Kutty of Lorry MYM-5010 to Mysore. Investigations showed that the consignor one Karayil Devassia did not exist. Government therefore observe the factual position in regard to obtaining of the TP-3 as stated by the petitioner on 4-4-1966 has been sought to be diluted by his subsequent version with a view to escape responsibility under the Excise Law. The char ..... X X X X Extracts X X X X X X X X Extracts X X X X
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