https://www.taxtmi.com/caselaws?id=117046 Rule 226 of the Central Excise Rules permits confiscation of offending excisable goods without proof of mens rea, and non-entry of such goods in the prescribed records supported the finding that they were liable to confiscation. The Tribunal held that the seized goods were established as offending goods and that the show cause notice had properly invoked Rule 226 with the relevant provisions. The absence of the appellant's representation did not alter the conclusion on confiscability. The confiscation was therefore upheld. en-us Wed, 02 Nov 2005 00:00:00 +0530 Tue, 19 Jun 2012 17:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117046 Rule 226 of the Central Excise Rules permits confiscation of offending excisable goods without proof of mens rea, and non-entry of such goods in the prescribed records supported the finding that they were liable to confiscation. The Tribunal held that the seized goods were established as offending goods and that the show cause notice had properly invoked Rule 226 with the relevant provisions. The absence of the appellant's representation did not alter the conclusion on confiscability. The confiscation was therefore upheld. Case-Laws Central Excise Wed, 02 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117046