2001 (1) TMI 699

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..... he appellant filed this appeal against the order-in-original passed by the Commissioner of Central Excise. 2. In this case certain goods were found unaccounted in the RG-I record. A show cause notice was issued to the appellant for confiscation of the goods and for imposing penalty under the provisions of Rule 173Q and 226 of the Central Excise Rules. 3. Heard both sides. 4. The contention o .....

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..... w the procedure laid down under the Central Excise Rules for accounting the goods in their RG-I account. 6. In the case of Bhillai Conductors (P) Ltd. (supra), after considering the earlier view held that in absence of any mens rea, the goods found unaccounted in the factory cannot be confiscated nor any penalty can be imposed under Central Excise Rules 173Q. Only penalty under Rule 226 of Centr .....

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