2007 (8) TMI 521

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.... Shri Mayur Shroff, Advocate, for the Respondent. [Order]. - This appeal is directed against Order in Appeal No. AT/513/M-III/2006 dated 17-8-2006 which set aside the Order of confiscation. 2. Considered the submissions made by both sides and perused the records. 3. The issue involved in this case is regarding the confiscation of goods which was not accounted in the records ....

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....ly indicated that the company is engaged in the manufacture of plastic packaging material which were required to be given to different Industries like Agro, Chemical, Pharmaceuticals, Fine Chemicals & Consumer Industry, hence the respondents are in the habit of manufacturing excess goods in bulk and wait for the customers for their order to enable label as per their requirement, on the plastic bot....

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....onfiscation of the goods which has been ordered by the Adjudicating authority has been correctly set aside by the learned Commissioner (A).  Though the Larger Bench of the Tribunal in the case of Modison Ltd., as reported in 2006 (203) E.L.T. 521 (Tri.-LB), holds that mens rea is not required  for warranting confiscation of the goods , in the facts and circumstances of the case there bei....