2013 (12) TMI 931

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..... a common order as they arise out of same set of facts and circumstances. 2. M/s.SR Ice & Cold Storage Pvt. Ltd. are engaged in the manufacture of M. S. Wire. Their factory was visited by the preventive officers on 22.10.2008. On verification of stock, they found a quantity of 8.466 MT of M. S. Wire totally valued at Rs.3,12,502/- was not entered in the records. The same were seized under panchna .....

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..... vidence or attempt to clear the same clandestinely by the appellants. The appellant further contended that excess goods found could not be entered in Daily Stock Account due to mistake of Supervisor and in absence of any intent to evade payment of duty, a liberal view may be taken against the appellant. In absence of any evidence to prove that the seized goods were meant for clandestine removal, I .....

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..... were not meant for clandestine removal and it was only a case of clerical mistake on the part of the appellants. Hon'ble Punjab & Haryana High Court in the case of CCE, Chandigarh vs. Sadashiv Ispat Ltd.-2010 (255) ELT 349 (P&H) has held that non accountal of the goods, which are not meant for clandestine removal would not attract penal provisions, inasmuch as mens rea for imposition of penalty i .....

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