2005 (11) TMI 319

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....r the Respondent. [Order]. - M/s. N.R.B. Bearings Limited, the appellants are engaged in the manufacture of various types of ball bearings. On 4-11-1999, Central Excise officers visited their factory and seized those goods not found accounted in RG-I Show Cause Notice issued to them on 24-05-2000 alleged that the goods seized were not entered in RG-I, with intent to clear them clandestinely.....

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.... 173Q and Rule 226. (ii)    Commissioner of C. Ex., Ahmedabad v. Continental Chemicals - 2002 (140) E.L.T. 116 (Tri. - Mum.). In this case, the phrases "accounting for" and "entered in the account" were sought to be distinguished. 3. In their appeal filed before the Tribunal, they have also referred, some more case laws which are as follows :- (i)   &nbs....

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....upport of his view-point : (i)      1985 (22) E.L.T. 413 (Tribunal), the case of Ultra Marine and Pigments Ltd. It was pointed out that this order of the Tribunal refers to the Supreme Court order in the case of Indo-China Steam Navigation Co. Ltd. [1983 (13) E.L.T. 1392 (S.C.)], in which the apex court had held that mens rea was not an essential ingredient in relation ....