1993 (9) TMI 234

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....gh, JDR, for the Respondent. [Order]. -  This appeal is directed against the order-in-original No. 3/ MP/85, dated 27-2-1985 of the Collector of Central Excise & Customs, Baroda, ordering confiscation of 8654 roller bearings valued at Rs. 6,02,231.77 with an option to pay redemption fine of Rs. 50,000/- and also imposing a penalty of Rs. 15,000/- on the appellants under Rule 173Q(1) of ....

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....ontravention and pleaded that it was on account of nonavailability of the persons incharge of the Central Excise work. They also submitted that they had certain balance in PLA for purpose of paying the duty and non-debit of the duty amount in the PLA for the removal under the Gate passes, were purely a technical lapse. They also pleaded that the entries in RG 1 register could not be made for want ....

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.... store room and when the goods had not gone out of the factory premises without payment of duty, the confiscation thereof was totally unjustified. In support of this submission, he relies upon the judgment in Andhra Pradesh High Court reported in 1979 (4) E.L.T. (J 402). 4. Shri Singh, the ld. JDR, on behalf of the Department, has however, supported the order and has pleaded that the very ....

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....mself is convinced about the bona fides of the appellants there should be no justifiable grounds to impose any personal penalty. Under the circumstances, there is no cause to sustain the penalty and hence the personal penalty is set aside. 6. So far as the confiscation is concerned, any goods stored in contravention of the statutory provisions render themselves liable to confiscation under....