2005 (10) TMI 192

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..... eal has been filed by the Revenue against the order of the lower appellate authority, who has held that the impugned goods are not liable to confiscation and no penalty can be imposed since there is nothing on record to indicate that there was intent to evade payment of duty. The learned DR points out that the under Rule 173Q (1)(b), intent to evade payment of duty is not a requirement for imposit .....

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..... ,60,250/- imposed in lieu of confiscation of goods does not call for reduction considering the value of the finished goods. However, the penalty of Rs. 1,56,150/- imposed on M/s. Bhavani Smelters Pvt. Ltd. calls for reduction and the same is reduced to Rs. 75,000/-. 3. The confiscation of land, building, plant and machinery is set aside as the same is not warranted in the circumstances of this c .....

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