V. GOVINDARAJ Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS appeal against penalty of Rs. 4,000/ - is by the driver of a vehicle which transported non -duty paid excisable goods out of the factory of M/s. T.M. Textiles (P) Ltd. The impugned penalty is under Rule 209A of the C.E. Rules, 1944 whereunder a person acquiring possession of, or otherwise physically dealing with, any such goods, with the knowledge or belief that such goods were liable to confiscation, was liable to be penalised.

(2.) THE original authority, the first appellate authority and this Tribunal have concurrently held that the goods transported by the appellant were liable to confiscation, vide Final Order Nos. 744 and 745/2005, dated 12 -5 -2005 passed by this Bench in Appeal No. E/349/2004 [ T.M. Textiles (P) Ltd. v. CCE, Coimbatore ]. In the present appeal, the appellant has no case that the goods were not liable to confiscation. His only case is that, while transporting the same, he had no knowledge or belief that they were liable to confiscation. Whether the appellant had no such belief is still a matter of speculation. However, whether he had no such knowledge is a question which calls for a definite answer. Rule 209A presupposed that anyone who acquired possession of or otherwise physically dealt with, excisable goods had a legal obligation to ensure that such goods were not liable to confiscation on any ground whatsoever. Such person would not plead ignorance of Central Excise law which held that non -duty paid excisable goods -emoved from factory are liable to confiscation unless shown to be exempt from payment of duty. Transporters of excisable goods including driver of the vehicle are bound to be aware of this law. Hence, it has to be found that the appellant was transporting confiscable goods with the knowledge that the goods were liable to confiscation. His conduct certainly attracted the penal provisions of Rule 209A. In the facts and circumstances of this case, I do not think that penalty of Rs. 4,000/ - is too high for such an offence. The penalty is sustained and this appeal is rejected.