2003 (10) TMI 423

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent. [Order]. - This appeal has been filed by the Revenue against the impugned order-in-appeal vide which the Commissioner (Appeals) has modified the order-in-original by setting aside the confiscation of the seized unaccounted goods and the redemption fine imposed for the redemption of those goods by the adjudicating authority. 2. None has come present on behalf of the respondents in spit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on the respondents. 4. However, the Commissioner (Appeals) by following the ratio of the law laid down in the case of Bhillai Conductors (P) Ltd. v. CCE, Raipur, 2000 (125) E.L.T. 781 (T), which had been followed in the case of Nestle India Ltd. v. CCE, Goa, 2001 (137) E.L.T. 1289, wherein it has been observed that "in the absence of mens rea, the provisions of Rule 173Q could not be invoked .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X