TaxTMI 
TaxTMI 
2007 (8) TMI 521
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....e 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 of the Respondents. The Adjudicating Authori....
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....e 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 bottles. The learned Advocate appearing on behalf....
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....d 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 being no allegation in the Show Cause Notice that....