2010 (1) TMI 500

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.... Shri Jagmohan Bansal, Advocate, for the Respondent. [Order per : Ashutosh Mohunta, J. (Oral)]. - The Revenue has impugned the order (Annexure P-3) passed by the Customs, Excise and Service Tax Appellate Tribunal (for short 'the Tribunal') dated 22-12-2004 [2005 (192) E.L.T. 351 (Tri.-Del.)], vide which the appeal of the Revenue was dismissed and it was held that there was no mens rea on part ....

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....was issued to the respondent, who replied to the same. However, it was found that the respondent intended to clandestinely remove the finished product of alloy steel flats and rounds and accordingly, the order of confiscation of goods as well as fine and penalty was passed on 10-1-2001, by the Joint Commissioner (Annexure A-1). 4. M/s. Sadashiv Ispat Ltd. filed an appeal challenging the order p....

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....to sell alloy slabs and rounds, it is not necessary to anneal and paint the said goods and that the respondent in their manufacturing process submitted to the Department have mentioned annealing and painting to be one of the essential processes before the finished product can be sold. 6. Mr. Jagmohan Bansal, counsel for the respondent, however, submits that even finished products cannot be ente....

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....ted the following question of law for adjudication by this Court :- "Whether "mens-rea" is a pre-condition for confiscation of unaccounted exciseable goods under Rule 173Q (a), (b), (c) of erstwhile Central Excise Rules, 1944 and present Rule 25 (a), (b), (c) of Central Excise Rules, 2002?" 10. This question has squarely been answered by a Division Bench of this Court in Commissioner of Cent....