2011 (6) TMI 346

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....eals) 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.   2. On a visit to the respondent s f....

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....e 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 present appeal is no mensirea is required for ....