9911796707
TMI Blog2006 (11) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... . This appeal is directed against order in original dated 31st December 2003 which confiscated the seized goods with an option to redeem the same on payment of redemption fine and also imposed penalty on the appellant. 2. The relevant fact that arise for consideration are that the appellant was engaged in manufacture of tyres of various sizes. The officers of the DGCEI visited and searched ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r KVSS scheme for the demand of the duty and proposition of penalty on the clandestinely removed goods. The competent authority allowed the application for KVSS for such goods, but in respect of the seized goods found excess no relief under KVSS was granted. The adjudicating authority confiscated the seized goods with an option to redeem the same on payment of redemption fine and also imposed pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red the submissions made by both sides and perused records. It is seen from the record that it is not in dispute 463 tyres were found unaccounted in the statutory RG 1 register. The contention of the appellant that since the goods were lying in the factory, there could not be any confiscation. This argument is fallacious on the face of the accepted fact that the appellant had cleared 1171 tyres wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ens rea is not required for the application of Rule 173Q(1)(a)(b)(c) of Central Excise Rules, 1944. Respectfully following the Larger Bench decision in the case of Modison Ltd. (Supra), I do not find any merits in the appeal filed by the appellant. To my mind, the impugned order is correct and does not require any interference. The appeal filed by the appellant is devoid of any merits and hence di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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