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TMI Blog2010 (12) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... thereof, there was no need of entering such goods in the statutory records, in as much as goods are recorded in the statutory record when they are finished goods and would be cleared soon for marketing purpose - there is no evidence to prove that the Director, appellant No. 2 before the Tribunal, was involved in evasion of duty by the company, Rule 209A of the Rules made it absolutely clear that n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Act, 1944, can be reduced by the Hon ble Tribunal? (2) Whether the Tribunal is justified in setting aside the confiscation/RF and penalty on the Director under Rule 209A and reducing the penalty imposed under Rule 173Q given the facts that the party was maintaining two sets of records and invoices with intent to evade payment of duty and suppress the facts? While the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Appeal No. 1 of 2005 (Commissioner of Central Excise, Meerut-I v. M/s. Deshrekshak Aushadhalaya Ltd., Haridwar). We, accordingly, conclude question No. 1 by following the said judgment of the Division Bench of this Court. 5. In relation to question No. 2, Tribunal has recorded two factual findings, namely, that the goods, which were confiscated, were defective and not marketable g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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