TMI Blog2005 (11) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. N.R.B. Bearings Limited, the appellants are engaged in the manufacture of various types of ball bearings. On 4-11-1999, Central Excise officers visited their factory and seized those goods not found accounted in RG-I Show Cause Notice issued to them on 24-05-2000 alleged that the goods seized were not entered in RG-I, with intent to clear them clandestinely. According to the Appellants, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Continental Chemicals - 2002 (140) E.L.T. 116 (Tri. - Mum.). In this case, the phrases accounting for and entered in the account were sought to be distinguished. 3. In their appeal filed before the Tribunal, they have also referred, some more case laws which are as follows :- (i) 1990 (50) E.L.T. 613 (Tri.) - Nestler Boiler Pvt. Ltd. v. CCE. (ii) 1995 (78) E.L.T. 298 (Tri.) - In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal refers to the Supreme Court order in the case of Indo-China Steam Navigation Co. Ltd. [1983 (13) E.L.T. 1392 (S.C.)], in which the apex court had held that mens rea was not an essential ingredient in relation of offences under the Sea Customs Act. (ii) 1999 (105) E.L.T. 408 - Mittal Laminates Pvt. Ltd. in this case it was held that since the goods were not recorded in the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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