2014 (5) TMI 758

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....with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri RK Mishra, Ld. Departmental Representative appearing for Revenue. Nobody appeared for the respondents. 2. As per facts on record, respondents are engaged in the manufacture of textile fabrics. Their factory was visited by the officers of DGCEI, who conducted search operations at their factory ....

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....in respect of which the assessee could not produce the duty paying documents was converted into seizure, totally involving duty of Rs.1,35,784/- (Rupees one lakh thirty five thousand seven hundred and eighty four only). 3. On the above basis, proceedings were initiated against them for confiscation of the excess found seized goods in the factory as also in the godown; for confirmation of duty of ....

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....challenged before the Commissioner (Appeals). As regards confirmation of demand of duty of Rs.40,848/-, he upheld the same. However, as regards the excess found goods in the factory premises, he upheld the confiscation on the ground that mens-rea are not required for confiscation of goods under Rule 25(1)(b) of the Central Excise Rules, 2002. As regards the excess found goods in the godown and the....

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....d also reduced the penalty on the respondents from Rs.1.5 lakhs to Rs.10,000/- (Rupees ten thousand only). Penalty imposed upon the Managing Director was, however, set aside. Hence the present appeal by the Revenue. 4. Ongoing through the impugned order of Commissioner (Appeals), I find that he has granted relief to the respondents in respect of the goods found in the godown. Such relief stands ....