9911796707
TMI Blog1999 (12) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... e briefly stated below :- On 3-3-1997 a team of Central Excise Preventive Officers intercepted a Cart at Udyog Nagar, which was loaded with M.S. Flats manufactured by M/s. Gupta Steel Industries, the respondents herein. The said goods were covered by Challan-cum-Invoice No. 138 dated 3-3-1997 issued by the respondents. The Central Excise duty on the said goods (weighing 4.555 MTs.) was shown in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Part II on account of the mistake of his employee. He, further, debited Rs. 10,753/- towards the duty on the goods cleared under the above invoices, in the RG-23A, Part II register by way of Entry No. 174, dated 3-3-1997. The Officers further conducted verification of the stock of finished goods as well as raw materials in the factory and found that such stock tallied with the records maintained b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aintain statutory documents. He, however, vacated the seizure of the goods and cart. The Department appealed to the Commissioner of Central Excise (Appeals) against this order of adjudication. The Commissioner (Appeals) set aside the penalty imposed by the lower authority on the party and rejected the Revenue's appeal. Hence, the present appeal filed by the Revenue before the Tribunal. 2. I have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir appeal. This ground raised in the present appeal by the Revenue cannot be sustained inasmuch as the issue before the lower appellate authority was not one touching confiscation of the seized goods and vehicle, as it appears from the available records. The Revenue has not bothered to place on record a copy of the memorandum of appeal filed by them before the lower appellate authority. In the abs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the party, since it did not appear either from records or from their conduct that they did anything with wilful intent to evade payment of Central Excise duty or wilfully contravened any of the Central Excise Rules. Therefore, the order of the lower appellate authority vacating the imposition of penalty on the party is quite sustainable in the facts and circumstances of the case. Thus, on merits, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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