https://www.taxtmi.com/caselaws?id=51804 The Appellate Tribunal CEGAT, New Delhi, upheld the decision of the Commissioner of Central Excise (Appeals) to set aside the confiscation of seized excisable goods but affirmed a reduced penalty on the party involved in manufacturing plywood. The Tribunal emphasized the lack of mens rea in the alleged offense of non-accountal of finished excisable goods, leading to the unsustainable nature of the order of confiscation and penalty under Rule 173Q(1)(d). The appeal against the decision to set aside the confiscation and penalty was rejected, and the reduced penalty imposed by the Commissioner (Appeals) was upheld, concluding the legal judgment. en-us Thu, 03 Oct 2002 00:00:00 +0530 Tue, 28 Sep 2010 14:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51804 The Appellate Tribunal CEGAT, New Delhi, upheld the decision of the Commissioner of Central Excise (Appeals) to set aside the confiscation of seized excisable goods but affirmed a reduced penalty on the party involved in manufacturing plywood. The Tribunal emphasized the lack of mens rea in the alleged offense of non-accountal of finished excisable goods, leading to the unsustainable nature of the order of confiscation and penalty under Rule 173Q(1)(d). The appeal against the decision to set aside the confiscation and penalty was rejected, and the reduced penalty imposed by the Commissioner (Appeals) was upheld, concluding the legal judgment. Case-Laws Central Excise Thu, 03 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51804