- (1.) Heard learned counsel for the appellant. The appeal is directed against impugned order dated 8th April, 2008 passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi, Principal Bench, New Delhi in Excise Appeal Nos. 1580-81 of 2006-SM(BR) [2008 (230) E.L.T. 81 (Tri.-Del.)], whereby appeal filed by appellant has been dismissed.
(2.) From the impugned order, other documents and submissions of learned counsel for appellant. It appears that on 7th January, 2005, the Central Excise Officers intercepted a truck loaded with the excise goods accompanied with Invoice No. 63 dated 7th January, 2005 of the respondent-company. On verification of the loaded truck, it was found excess quantity of 11,500 Kgs. over and above the quantity shown in the invoice. On 11th January, 2005, the respondent No. 2, Director of the respondent No. 1 appeared before the Central Excise Officers and produced Invoice No. 64 dated 7th January, 2005 in respect of the excess quantity of goods and his statement was recorded, however, a show cause notice was issued for confiscation of the seized goods found in the truck and imposition of penalties on both the respondents. The Adjudicating Authority confiscated the seized goods and the truck and imposed duty as well as penalty under Section 11AC of the Central Excise Act. Being aggrieved with the same, an appeal was preferred, which was allowed by the Appellate Authority. The Department again preferred an appeal, but the same was dismissed by Tribunal vide order impugned in this appeal.
(3.) We have considered the submissions of learned counsel for appellant and examined the reasons assigned by Appellate Authority as well as Tribunal for setting aside the order passed by the Adjudicating Authority.;