9911796707
TMI Blog2010 (10) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue that the scrap was sold in auctions from the township store on payment of appropriate duty therefore allegation of suppression with intent to evade payment of duty, not sustainable Penalty – storage outside factory without permission - excisable goods removed in contravention of any provision of the Rules - imposition of penalty under this provision of Rule 173Q of Central Excise Rules mens rea not required therefore as Appellant removed the scrap in question from the factory without payment of duty which was specifically auctioned and appropriate duty has been paid Appellants are liable for penalty under Rule 173Q of Central Excise Rules - EDM/83/2006 - A-612/KOL/2010 - Dated:- 12-10-2010 - S/Shri S.S. Kang, S.K. Gaule, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... followed by them in respect of storage of waste and scrap asked for permission to store the same in the township and to pay duty at the time of auction. The permission was denied in the month of April, 1997. Thereafter on 6-5-1997 the officers of Revenue seized the scrap which was lying in the township store which was removed from the factory on various dates during the pendency of their request to store the scrap outside the factory. The contention is that seized scrap was entered in their records lot-wise. In case there was any intention to evade payment of duty by removing the scrap from the factory without payment of duty there is no need to enter the same in the records of the steel plant. It is also submitted that as the Appellants we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory in January, 1997. The permission was denied in the month of April, 1997 and the seizure was made in respect of the scrap even outside the factory on 6-5-1997. We also note that though the goods were seized outside factory but in the adjudication order the adjudicating authority has not confiscated the same. The scrap which was seized outside factory was duly entered in the records of the plant lot-wise. As the Appellant asked for permission to store the scrap outside the factory without payment of duty and earlier to the seizure also Appellant are following the same procedure and it was in the knowledge of the Revenue that the scrap is being sold in auctions from the township store on payment of appropriate duty therefore we find t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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