2008 (11) TMI 555

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....egister was not being maintained. For this reason, 99,000 carton of corrugated boxes valued at Rs. 5,04,100/- involving Central Excise Duty of Rs. 80,656/- were placed under seizure. Another irregularity was that the appellant had taken Cenvat credit amounting to Rs. 38,410/- in respect of paper received prior to 1-8-04 for use in the manufacture of Corrugated boxes. The Asstt. Commissioner vide order-in-original dt. 29-11-05 confirmed the demand of wrongly taken Modvat credit of Rs. 38,410/-, ordered confiscation of the Corrugated boxes under Rule 25(1) of Central Excise Rules and besides this, imposed penalty of Rs. 80,656/- on the respondent under Rule 25 of Central Excise Rules and another penalty of Rs. 25,000/- under Rule 15 of the Ce....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of CCE, Vapi v. Modison Ltd. reported in 2006 (203) E.L.T. 521 wherein it was held that for imposition of penalty under Rule 173Q(1)(a), (b) and (c) of erstwhile Central Excise Rules, 1944, no mens rea is required. He pleaded that the Rule 25(1) of Central Excise Rules, 2002 corresponds to Rule 173Q(1)(a), (b) and (c) of the old Central Excise Rules, 1944. 2.2 Shri Bipin Garg, Advocate, ld. Counsel for the respondent, pleaded that there was no intention on the part of the respondent to evade any duty as whatever corrugated boxes were produced, the same were meant for packaging of the glass articles being manufactured by the respondent. He also pleaded that the manufacture of corrugated boxes was started in Aug'04 and the officers ....