COMMISSIONER OF CENTRAL EXCISE Vs. AMIN CHANDRAKANT BHAILALBHAI

JUDGEMENT

(1.) APPELLANT -Revenue has proposed the following question:

(2.) LEARNED Counsel for the appellant seeks permission to amend the proposed question so as to refer to the correct provision of law. Permission granted. Accordingly, the amended question now reads as under:

(3.) THE respondent is an employee of one M/s. Associate Plastic and Rayon. Action was initiated against the Unit on the basis that certain goods which were found in a vehicle bearing No. GJ -5T -2998 were liable to be confiscated. The Adjudicating Authority passed a consolidated order dated 27 -1 -2005 against the Unit and certain employees, including the respondent -assessee. Penalty of Rs. 75,000/ - came to be imposed under Section 72 read with Section 112(b) and/or Section 114A of the Customs Act, 1962. Respondent -assessee carried the matter in appeal alongwith the appeal filed by the Unit. In case of the respondent. Tribunal deleted the penalty holding that the respondent had no knowledge and hence provisions of Section 112(b) of the Customs Act are not attracted.