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TMI Blog1984 (7) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 10,000/- imposed by the Collector of Central Excise and Customs, Bhubaneswar. After coming into existence of the Tribunal the said revision petition stands transferred to the Tribunal by virtue of the provisions of Section 35-P of the Central Excises and Salt Act, 1944. The same is being disposed of as an appeal. 2. Briefly, the facts of the case are that the Central Excise officers, A.I. Unit, Rourkela paid a surprise visit on 27-9-1975 and checked the RG 1 of M/s. Hindustan Steel Ltd., Rourkela, L4 No. 1/Fert/69. The RG 1 was found not maintained in respect of production from 15-9-1975 and in respect of clearance of Ammonium Sulphate from 8-9-1975. A show cause notice was issued vide C. No. V-14HH-15 175/75/9374-75, dated 16-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h stands transferred to the Tribunal. 3. Shri N. Mookherjee, the learned Advocate has reiterated the facts and has pleaded that the show cause notice is for contravention of the provisions of Rule 173G(4) of the Central Excise Rules, 1944. The appellant is maintaining the account in a particular way and there is no charge of the same by the Revenue. He has pleaded that the entries for a particular period were not made and the non-making of the entries for this particular period does not mean that the appellant is not maintaining any account as provided under Rule 173G(4) ibid. He has pleaded that there are contraventions of Rule 53 and Rule 226 ibid. He has pleaded that Rule 53 relates to Daily Stock account and Rule 226 relates to how e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the bonafide belief that the offender is not liable to act in the manner prescribed by the statute. He pleaded for acceptance of the appeal. 4. In reply, Shri A.K, Sarkar, the learned Sr. DR. has pleaded that there is contravention of the provisions of Rule 173G(4) of the Central Excise Rules, 1944 and has pleaded that the penal action under Rule 173Q ibid has been correctly taken. He has also submitted that the appellant has cleared the goods without payment of duty and there was no balance in the P.L.A. He has further pleaded that during the course of argument the Id. Advocate s argument that the penalty can be imposed at ₹ 2.000/- would tantamount to the acceptance of the guilt on the part of the appellant. He has pleaded that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law. In the instant case, the Id. Collector of Central Excise had imposed a penalty of ₹ 10.000/- under Rule 173Q ibid. The penalty imposed is correct in law as Rule 173Q (1) (a) ibid relates to removal of any excisable goods in contravention of any of the provisions of these Rules. Rule 173Q of the Central Excise Rules, 1944 is reproduced as under :- Confiscation and penalty. - (1) If any manufacturer, producer or licensee of a warehouse - (a) removes any excisable goods in contravention of any of the provisions of these rules, or (b) does not account for any excisable goods manufactured, produced or stored by him, or (c) engages in the manufacture, production or storage of any excisable goods without having applied f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of confiscation and penalty under sub-rule (a), direct for reasons to be recorded in writing, the confiscation of any of all of the following belonging to such manufacturer, producer or licensee of a warehouse, namely : (i) any land, building, plant, machinery, materials, conveyance, animal or any other thing used in connection with the manufacture, production, storage, removal or disposal of such goods, or (ii) any other excisable goods on such land or in such building or produced or manufactured, with such plant, machinery, materials or thing. The learned Advocate s argument that the appellant had committed a default under rules 53 and 226 is not tenable as per Cl. (a) of sub-rule (1) of Rule 173Q above. The judgment cited by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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