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TMI Blog2004 (3) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... order, as the issue involved is the same. 2. The issue is imposition of penalties under Rule 173Q in cases where excisable goods have been found not entered in the RG1 register and the resultant confiscation thereof ordered under Rule 173Q which was set aside by the Commissioner (Appeals), as he found that there was no merits in confiscation and imposition of penalties in view of the settl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce and no elaboration as to how the ingredients of Rule 209A satisfied. 3. The Revenue has found such an order by the Commissioner (Appeals) to be not legal, proper and correct on the following grounds : (a) The Order-in-Appeal is not proper in as much as the facts of the case has not been properly appreciated by the Appellate Authority because it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Nizam Sugar Factory Ltd. v. CCE, 1987 (27) E.L.T. 40 (A.P) and in Kirloskar Brothers Ltd. v. Union of India, 1988 (34) E.L.T. 30 (Bom.) to. plead that for contravention of Rule 173Q(1)(a), (b) and (c) and consequences thereunder should not be dependent upon mens rea. Therefore, setting aside of liability under Rule 173Q(1) as arrived at by the Commissioner (Appeals) were not called for. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome goods not entered in RG1 register but there was no preparation of illegal preparation of those goods then there was no warrant for rendering such goods to confiscation was relied upon and considered along with the case of Garden Silk Mills, 1991 (51) E.L.T. 373 wherein the Andhra Pradesh decision has been discussed, were considered along with catena of cases on the above subject, and it was he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty, then they should not be seized. The simplicitor delayed accountal by 2/3 days in these cases where assessees are not covered by a detailed accounts type of control, have admittedly maintained private records of production would be on a technical violation not calling for seizure or and confiscation and penalty under Rule 173Q following the binding order of CBEC 5. In this view of the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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