2001 (1) TMI 699

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....R, for the Respondent. [Order]. -  The appellant filed this appeal against the order-in-original passed by the Commissioner of Central Excise. 2. In this case certain goods were found unaccounted in the RG-I record. A show cause notice was issued to the appellant for confiscation of the goods and for imposing penalty under the provisions of Rule 173Q and 226 of the Central Excis....

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.... Excise Rules are mandatory in nature and the manufacturer has to follow the procedure laid down under the Central Excise Rules for accounting the goods in their RG-I account. 6. In the case of Bhillai Conductors (P) Ltd. (supra), after considering the earlier view held that in absence of any mens rea, the goods found unaccounted in the factory cannot be confiscated nor any penalty can be ....