2001 (12) TMI 365

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....laim of the appellant was that they were supplying 90% of the goods Government showing that the goods were made on the orders received from the various Government Departments. 3. On 12-12-1997 the officers of Central Excise visited their factory and conducted physical verification of the stock. They found an excess of power control cables valued at Rs. 11,95,078/-. The statement of Shri Sanjay Gupta, Managing Director of the company was recorded. He admitted the excess recovery of the goods not recorded on the statutory books of accounts. The goods were placed under the seizure as the explanation furnished by the Managing Director was not found satisfactory and the goods were considered liable to be confiscated. A Show-cause Notice ....

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....wer cables to be conducted was not conducted till the date of the visit of the officers. He submitted that there was no evidence placed on record to show that there was an intention to evade payment of duty. Learned Counsel submitted that for purpose of confiscation there should be intention to evade payment of duty in terms of Rule 173Q(1)(b) and 173Q(1)(d). Learned Counsel submits that there is a decision of the Tribunal in the case of Bhillai Conductors (P) Ltd. [2000 (125) E.L.T. 789 (Tri.) = 2000 (91) ECR 569] wherein the question of confiscation of excess goods and the confiscation under Rule 173Q was considered in detail and the Tribunal held that in the absence of establishing the intent to evade payment of duty goods can not be con....

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....ly. 8. Learned DR submits that the value of the goods was much higher and could not be termed as the production of a day or shift during which the officers were visiting or the earlier shift for which the quantity manufactured was to be recorded. Learned DR submits that in the absense of this the case is not covered by the decision of this Tribunal in the case of Bhillai Conductors (P) Ltd. cited above. She, therefore, submits that confiscation of the goods under Rule 173Q is warranted as correctly held by the Authorities below. 9. In regard to the redemption fine the learned DR submits that looking to the value of the goods the redemption fine is just nominal. 10. Learned DR , therefore, submits that penalty was als....