TaxTMI 
TaxTMI 
2010 (10) TMI 174
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....ri R.K. Chakraborty, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Appellant filed this Appeal against the impugned order whereby demand of Rs. 23,21,521.64 (Rupees Twenty Three Lakhs Twenty One Thousand Five Hundred Twenty One and Sixty Four Paisa only) is confirmed and penalty of the equal amount is imposed under Section 11AC of the Centra....
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....n the township store and from there the same has been sold in auction and appropriate duty has been paid Revenue advised them to ask for permission. The Appellant vide letter dated 7th/8th of January, 1997 after explaining the procedure followed by them in respect of storage of waste and scrap asked for permission to store the same in the township and to pay duty at the time of auction. The permis....
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....of penalties are not sustainable. 5. Contention of Revenue is that the scrap was removed from the factory without payment of duty this fact is not disputed. The contention is that even for imposition of penalty under Rule 173Q of the Central Excise Rules no mens rea is required and as Appellants are not following the procedure laid down under the Central Excise Act or Rules therefore liabl....
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....ppellants are paying appropriate duty. The Appellants asked for permission to store the scrap outside the factory in January, 1997. The permission was denied in the month of April, 1997 and the seizure was made in respect of the scrap even outside the factory on 6-5-1997. We also note that though the goods were seized outside factory but in the adjudication order the adjudicating authority has not....