2007 (3) TMI 469 - AT - Central Excise

Summary

Issues involved: Appeal against order of Commissioner (Appeals) regarding confiscation of unaccounted goods and imposition of fines and penalties.

Facts: Officers found unaccounted stock of copper wires during factory visit. Original authority confiscated goods and imposed fines. Commissioner (Appeals) upheld confiscation and penalties.

Appellant's Argument: Goods not entered in register due to holidays and non-weighment/packing, not intentional non-accounting. Cited judgments to support.

Respondent's Argument: Obligation to account for all goods, including loose ones, strict under Rule 173Q(1). Penalty warranted regardless of mens rea, as per legal provisions.

Judgment: Goods unaccounted for 10-12 days, not justified by holiday explanation. Confiscation and penalties warranted, but some leniency granted. Reduced redemption fine and penalty amount. Appeal partly allowed.