2007 (9) TMI 199

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....he same weighing 13,399.82 kgs. value at Rs. 2,78,993/- to another premises at D-95, MIDC, Jalgaon belonging to M/s. Maharani Plast without payment of Central Excise duty and without the cover of Central Excise invoice, thereby suppressing the facts from the knowledge of the department. The departmental officers have, therefore, seized the said goods on which Central Excise duty involved is Rs. 45,533/-. Show cause notice was issued to the respondent and adjudicated in the aforesaid manner.    3.       Being aggrieved, the respondent filed appeal before Commissioner (Appeals) on the following grounds:       (a)      The Adjudicating Authority has acc....

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....nd non-payment of the same is only due to un awareness of the legal provisions.   (h)      Appellant was under the bona fide belief that no separate registration is required, where two or more premises are actually part of the same factory, but are segregated by public road.     (I)       The seized goods were provisionally released by the DCCEX, Jalgaon on execution of B-11 bond for Rs.3,25,000/- along with cash security of Rs. 82,000/-. The appellant after release of the said goods cleared the same of payment of duty and, therefore, there is no question of demanding duty amounting to Rs. 45,533/-. (j) As there is no mens rea in non-payment of duty, no penal....

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.... have carefully gone through the records of the case and submission, both written and oral, made by the appellant. I observe as under:      (1)      The appellant removed part of its finished stock to a newly acquired premises. The stock in the RG-1 tallied with the total stock at the factory and that at the said premises. The DC has, therefore, rightly observed that the removal was for storing purposes; he also observed that being an SSI unit the appellant lacked the knowledge of procedure of Central Excise act and rules.      (2)      The appellant cleared the impugned goods under invoice on payment of duty in the month of December, 2005 before the....