1997 (11) TMI 319

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....se, Ghaziabad had, vide his order dated 12-9-1996 held that they had contravened the provisions of Rules 53 and 173G as they had stored excisable goods outside the approved bonded store room and has also not kept the statutory records properly as certain quantity of goods in packed condition were found unaccounted for in the records and which had been stored in the first floor portion of their factory premises in spite of being in the bonded store room situated in the ground floor. After show cause notice had been issued to the appellant countering these charges they replied to the same and the adjudicating authority held that the charges have been proved and appropriated a sum of Rs. 80,000/- from the bond executed by them for releasing of....

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....ractice to make the entries in the RG 1 register at the time goods are stored in the bonded store room. There is no allegation at all that there was any attempt to remove the goods without payment of duty and without accounting them in the statutory record. The goods were stored in the factory premises only and confiscation of the goods was not called for as had been held by the Tribunal in a number of earlier decisions. He pleaded that there is no mens rea involved and it is a bona fide failure to keep the RG-I register uptodate. 3. Shri A.M. Tilak, learned Departmental Representative stated in reply that the matter has been properly considered by the adjudicating authority and the Commissioner (Appeals) has also granted substantia....