2008 (10) TMI 449

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.... the Appellant. Dr. M.K. Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  As per facts on record, the appellant is engaged in the manufacture of processed MMF fabrics out of the grey fabrics. Their factory was visited by the officers on 24-12-2002, who conducted various checks and verifications. As a result, physical stock of finished textile fabric was fo....

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....ough summoned on various dates, could not cause appearance. The appellants were issued various summons for production of record, which they fail to do. 2. On the above basis, proceedings were initiated against the appellant for confiscation of excess found goods, as also for imposition of penalty, which resulted in to an order passed by Assistant Commissioner vide which he has confiscated ....

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....ayment of duty. Larger Bench of the Tribunal in case of CCE v. Modison Limited - 2006 (203) E.L.T. 521 (Tri.-LB), has held that non-accountal of the goods would attract confiscation and penalty, inspite of there being no mens-rea. In any case, we have held in the present case that there was malafide on the part of the appellant for not recording the raw material as also finished goods in the statu....