ASHOK KUMAR GUPTA Vs. CCE

JUDGEMENT

(1.) THIS appeal has been preferred by the appellants against the impugned order of the Commissioner (Appeals) vide which he had affirmed the Order -in -Original dated 31.8.2000 of the Additional Commissioner who ordered confiscation of the goods and imposed penalty of Rs. 25,000 on the appellants and on some other noticecs (who are not appellants in this appeal).

(2.) THE facts giving rise to the present appeal may briefly be stated as under: - -

(3.) AFTER recording the statements of both the drivers of the truck, the Assistant Commissioner, Ahmedabad was directed to ascertain the duty paid character of the detained goods (copper ingots) from M/s. Gautam Steel Centre who issued the bills. A.C. made enquiries from Chandamal Jain, partner of the firm who deposed that he had never dealt with the goods as well as with M/s. Surya Roadways. He also disclosed that his firm was engaged in the trading of M.S. and S.S. round bars only and never purchased or; sold any copper plates or copper ingots. On receipt of the report of the A.C. which was accompanied by sample invoice and challans issued by M/s. Gautam Steel Centre, it became evident that the documents accompanying the detained consignment loaded in the trucks were fake. Thereafter, the statement of Jagjit Singh, owner of Truck No. DL -IG/BO 1415 was also recorded who disclosed that the goods were booked by M/s. Surya Roadways and the truck was hired from the office of M/s. Palco Golden Goods Carrier. He showed his ignorance about the consignor of the goods. To the same effect was the statement of Joginder Singh, owner of the second truck. Summons were also issued to M/s. Northern Sales Corporation, Delhi in order to ascertain the identity of the consignee, origin and the duty paid character of the detained goods, but the same remained undelivered. The statement of the present appellant who claimed himself to be the proprietor of M/s. Surya Roadways at that time, was also recorded wherein he disclosed that one Mukesh Bhai hired two trucks from him on telephone and for those two trucks, the amount decided was Rs. 108 per quintal and he arranged trucks from M/s. Palco Golden for Rs. 97 per quintal and that he was to get Rs. 11 per quintal, as commission. He further disclosed that as per direction of Mukeshbhai, he informed the drivers of the trucks to take those trucks to Patchay Hotel and that the had not received the freight for both these trucks. The statement of the appellant was also again recorded at his request on 27.9.99 wherein the reiterated his earlier statement and further stated that he did not know Shri Mukeshbhai earlier. He also did not reveal the identity of the consignee and consignor of the goods.