RUBY IMPEX Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) These are four appeals, filed by M/s. Ruby Impex and Others against a common Order -in -Original No. 17/2002, dated 21 -11 -2002 passed by the Commissioner, Central Excise.

(2.) Shri K.K. Anand, learned Advocate, mentioned that M/s. Ruby Impex, Appellant No. 1 and M/s. Satish Metal Co., Appellant No. 2, are registered as dealers with the Central Excise Department and are engaged in the activity of trading; that M/s. Metal Transport Carriers, Appellant No, 3 and M/s. Deepak Roadways, Appellant No. 4, are carrying on the business of transport.

(3.) He, further, submitted that the penalty has been imposed on Appellants Nos. 3 and 4 under Rule 209A of the Central Excise Rules, 1944, which are not attracted as the goods involved here are imported one and not excisable goods; that penalty under Rule 209A may be imposed where any person commits any of the acts or deals in excisable goods which he knows or believes are liable for confiscation under the Central Excise Act or Rules; that as the Appellants Nos. 3 and 4 had simply handed over blank G.R. Book to M/s. Shobit Impex, they had not transported or dealt with excisable goods in any manner which they know or had feasons to believe were liable for confiscation; that Rule 209A does not cover any act of abatement. He also mentioned that when no action has been sustained against M/s. Shobit Impex whom blank G.R. Books are alleged to have been given for use, without any guilty knowledge, no action against the transporters could be taken. Finally, the learned Advocate submitted that appeals filed by both M/s. Leader Engg. Works and M/s. V.K. Valves (P) Ltd., whom allegedly benefit of Modvat credit has been allowed by the Appellants, have been allowed by the Tribunal vide Final Order Nos. A/622/2003 -NB, dated 24 -6 -2003 and 795/2003 -B, dated 7 -10 -2003 respectively; that thus no penalty need be imposed on any of the Appellants.