2005 (6) TMI 61

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ignment of ball bearings was seized from a mini-truck in the premise of M/s. Indian Roadways. On eyaccuation it was packages, 62 packages were having the male JE/MRE and some did not have any mark. The transport documents/bills prepared described the contents as 'Oil Engine Parts of Machinery Parts' and for one box described as Hurrien Lantaru Parts, Jewellers Screw Drawer set was found. These pac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... well settled position that Corporation has no mind of its own. It therefore cannot knowingly deal with ball bearings knowing that they were liable to confiscation under the Central Excise Act, 1944. Penalty on Transport Corporation where the bearing were found in the routine course of its business i.e. therefore not upheld. Moreover their employee was acting beyond the scope of employment and they .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X