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TMI Blog2018 (3) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... or the representative has admitted to have stored this excess quantity of goods meant to be cleared clandestinely without payment of duty, nor any evidence in this regard brought on record by the Revenue. Penalty u/s 11AC - Held that: - in absence of suppression of facts, mis-declaration etc. penalty cannot be confirmed under the said Provision - penalty set aside. Appeal allowed - decided i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oposing confiscation of the goods and penalty under Rule 25 of Central Excise Rules, 2002. On adjudication, the said excess quantity of 1242 boxes of Ceramic Glazed Floor Tiles were directed to be confiscated with an option to redeem same on payment of fine or ₹ 1,43,000/-; penalty of ₹ 71,494/- was imposed under Section 11AC(1) of Central Excise Act, 2002. Aggrieved by the said order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t High Court in the case of CCE Cus. Vs Saurashtra Cement Ltd. - 2010 (260) ELT 71 (Guj.). 4. Ld. AR reiterated the findings of the Ld. Commissioner (Appeals). Ld. AR submits that there is no requirement of mensrea directing confiscation of the goods found unaccounted in the premises of the appellant. In support, he has referred to the judgment of this Tribunal in the case of Shree Shy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court in Saurashtra Cement s case (supra). Further, I find that admittedly there was non-accountal of the goods in the statutory RG-1 register, but since the penalty has been imposed under Section 11AC of Central Excise Act, 1944, and in absence of suppression of facts, mis-declaration etc. penalty cannot be confirmed under the said Provision. Besides, no other penal provision for imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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