2001 (12) TMI 719 - AT - Central Excise

Summary

The appeal was filed against an Order-in-Appeal confirming the confiscation of goods valued at Rs. 5,22,532 under Rule 173Q. The Tribunal ruled that non-accountal of goods does not invoke Rule 173Q, as per the Bhillai Conductors case. The confiscation was deemed illegal, and the appeal was allowed as the appellants had already paid a penalty under the KVS Scheme.