2000 (8) TMI 215

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...., Member (J)]. - FACTS OF THE CASE : An excess stock 138.066 M.T. of M.S. Ingots and 24.8 M.T. of Runners and risers found inside the Premises of M/s. Pravesh Castings (Pvt.) Ltd. Malawan, Fatehpur, valued at Rs. 15,23,904/- attracting Central Excise duty amounting to Rs. 2,28,586/- were seized by the Officers of the Anti-Evasion. The Dy. Commissioner as per his order has confiscated the seized st....

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....s) that there was a mere contravention of Rule 226 and not Rule 173Q does not appear to be proper. The Commissioner in the impugned order has observed that admittedly the excisable goods manufactured were not entered in the RG-I but the goods were physically available inside the factory and there is no allegation and finding that there was any preparation on the part of appellants to remove the im....

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....nd that the very issue had come up for consideration before the Tribunal in the case of Bhillai Conductors (P) Ltd. v. CCE Raipur - 2000 (125) E.L.T. 781 (T) = 2000 (91) ECR 569 (Tribunal). In that case in view of difference of opinion between the two members, the following points have been referred to the third Member :- "Whether in the facts and circumstances of the case the Member (Technical....

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....se, that a penalty of Rs. 2000/- for non-accountal in RG-I would suffice to meet the ends of justice in the case. 6. By majority it was held that in the absence of mens rea on the part of the appellants, neither the confiscation of goods nor imposition of penalty on the appellants is sustainable under Central Excise Rules, 173Q. Further, since mens rea is not involved penalty of Rs. 2000/- only....