K.C. JAIN Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) APPELLANTS are an EOU who have been charged with unaccounted production and non -duty payment clearance of MMF, and an domestic traffic area unit (DTA unit) working on hand processing exemption, partner of the EOU firm; proprietor of DTA unit and an owner of Tempo No. MH -04 -S -4080 who are aggrieved by an order of Commissioner of Central Excise, Mumbai -II.

(2.) AFTER hearing both sides and considering the submission, it is found -(a) The order impugned does not find any overt or act in concert with the knowledge of the owner of the tempo in the alleged non -duty paid removal of the goods. The owner has employed a driver, the driver had obtained delivery challans and produced the same; the driver and the owner of the tempo, cannot be accepted to be in the knowledge of the nature of processing on or duty paid or not on the goods or the ownership of the goods loaded on the tempo. The tempo and its owner and the person incharge are innocent persons engaged in the normal activity of transportation of goods, after obtaining documents, all precautions of a prudent person have been taken. They had no means to suspect the nature of the documents to be not covering the goods. The owner is not liable to any penalty nor tempo liable to seizure much less confiscation. The penalty is to be set aside.

(3.) APPEALS disposed in above terms.