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<h1>Tribunal overturns penalty for unaccounted goods due to lack of intent, imposes Rs. 2,000 penalty</h1> <h3>NESTLE INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, GOA</h3> NESTLE INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, GOA - 2001 (137) E.L.T. 1289 (Tri. - Del.) The appellant appealed against an order-in-original for confiscation of unaccounted goods. The Tribunal ruled in favor of the appellant, setting aside the confiscation and penalty under Rule 173Q, imposing a penalty of Rs. 2,000 under Rule 226. The decision was based on lack of mens rea and no intention to evade duty.