Custom, Excise & Service Tax Tribunal
M/S. Excellent Road Carriers vs Cce, Ghaziabad on 30 June, 2010
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No. 2, R.K. Puram, NEW DELHI COURT No. II CUSTOMS APPEAL NO. 54 OF 2007 [Arising out of Order-in-Original No. 28/COMMR/GZB/2005 dated 23.11.2005 passed by the Commissioner of Central Excise, Ghaziabad] M/s. Excellent Road Carriers Appellants Reptd. by Shri J.M. Sharma, Consultant Versus CCE, Ghaziabad Respondent
Reptd. By Shri S.R. Meena, D.R. Date of Hearing/decision: 30th June, 2010 Coram: Honble Dr. C. Satapathy, Technical Member;
Honble Shri Ashok Jindal, Judicial Member FINAL ORDER NO. DATED ________ Per Dr. C. SATAPATHY: Heard both sides.
2. Learned Consultant appearing for the appellants brings to our notice that as per finding of the Adjudicating Commissioner, recorded in para 49 of the order, the appellants initially received Rs. 4,67,600/- out of which they have refunded an amount of Rs. 3,45,000/-. As such, the appellants have received only Rs. 1,20,600/- for transporting the impugned consignment from Mumbai to Surat which was not the actual destination.
3. Departments case is that the impugned goods being meant for 100% E.O.U. should have been taken from Mumbai to Ghaziabad but instead of that the consignment was illegally diverted to Surat. We also find that there is a finding by the Adjudicating Commissioner that the impugned goods is liable to be confiscated on account of illegal diversion. A penalty of Rs. 10 lakhs has been imposed on the appellant for their role in illegal diversion of the impugned goods. However, considering the fact that the appellants have received only Rs. 1,20,600/- for carrying the goods and the illegal diversion of the same, we are of the view that ends of justice shall be met, if penalty is reduced to Rs. 25,000/-. The amount of pre-deposit made by the appellants shall be adjusted against the penalty determined by us. The appellants shall be entitled to refund of the balance amount. Appeal is partly allowed by way of reduction in penalty amount.
(Dictated & pronounced in the Open Court.) (DR. C. SATAPATHY) TECHNICAL MEMBER (ASHOK JINDAL) JUDICIAL MEMBER RK