2011 (6) TMI 346

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....h the order passed by Commissioner (Appeals) vide which he has set aside the confiscation of the excess found ceramic glaze tiles along with setting aside penalty of Rs.12,000/- imposed on Shri Sanjay Narsibhai Patel, partner of M/s. Hardwar Potteries, Revenue has filed the present appeal. I have heard Shri S.K. Mall, learned SDR appearing for the Revenue. Nobody appeared for the respondents. &nbs....

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....r evidence on record indicating any malafide on the part of the assessee, he set aside the confiscation of the goods. However he upheld imposition of penalty of Rs.12,000/- on M/s. Hardwar Potteries for non maintenance of RG 1 register. Penalty on Shri Sanjay Narsibhai Patel was set aside in the absence of any charge of mensirea against him.   4. The only contention of the Revenue in the p....