2004 (1) TMI 123

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..... adjournment. His power of attorney is not on the file. The appeal has not been filed by the appellants, through him. He has also not filed his power of attorney authorising him to appear or seek adjournment on behalf of the respondents. Therefore, the request of the Counsel cannot be entertained. No request for adjournment has been received from the respondents' firm. I, therefore, proceed to deci .....

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..... rrying out physical verification of the stock of the final products and inputs lying in their factory by the officers of the Central Excise on 27-8-1999, excess stock of polybags weighing 3,295.3 kgs., was detected. This fact was admitted by Sudhir Bhatia, partner of the respondents in his statement at the spot. Similarly, various inputs detailed in the order-in-original, were found lying unaccoun .....

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..... learly ruled that even in a case of non-accountal of the goods, the provisions of Rule 173Q can be invoked. The confiscation of the unaccounted goods can be ordered and mens rea is not required to be proved. The ratio of law laid down in the case of Balls and Cylpebs Ltd. v. C.C.E., Allahabad, 1997 (92) E.L.T. 496, and other cases referred by the Commissioner (Appeals) in the impugned order could .....

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