2002 (7) TMI 211

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..... Brief facts of the case are that the factory premises of the respondents were searched by the Excise Officers on 21-9-99 and 14 machines were found lying in the factory but the same were not entered in the R.G. 1 register. A show cause notice was issued to the respondents for confiscation of the machines and for imposition of penalty. The adjudicating authority confiscated the machines and ordered .....

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..... ds were lying and were not accounted for in R.G. 1 when there is no evidence that such unaccountal of goods is with the intent to evade payment of duty, provisions of Rule 173Q of the Rules will not attract penal action and the manufacturer is liable for penalty only of Rs. 2,000/- under Rule 226 of the Rules. 4. In view of above decision of the Tribunal, I find no infirmity in the impugned order .....

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