2007 (3) TMI 469

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pondent. [Order per : M. Veeraiyan, Member (T)]. -  This is an appeal against the order of the Commissioner (Appeals) No. YPP/1007 & 1008/SRT/2002/4974 dated 23-10-2002. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a)     When the officers visited the factory on 28-3-97 and conducted verification, they found stock of 57545 Kgs. of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er (Appeals) has upheld the confiscation of the goods and redemption fine and also the penalty imposed on the appellant company. (e)     Hence, the present appeal. 4. The ld. Advocate for the appellant submits that as the workers were on holidays on account of Holi and packing and weighing could not be completed and the goods were not entered in RG-1 register. However, h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted in 2006 (203) E.L.T. 521 (Tri.-LB) and submitted that the obligation to "account for" is a strict obligation and penal action is attracted without reference to mens rea under Rule 173Q(1)(a)(b)(c) of Central Excise Rules, 1944. 6. We have carefully considered the rival submissions. We find that huge quantity of goods representing about 10 to 12 days of production were not accounted in th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X