2004 (3) TMI 231

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....enue are being decided by this common order, as the issue involved is the same. 2.  The issue is imposition of penalties under Rule 173Q in cases where excisable goods have been found not entered in the RG1 register and the resultant confiscation thereof ordered under Rule 173Q which was set aside by the Commissioner (Appeals), as he found that there was no merits in confiscation and impos....

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....rges/allegations in the Show Cause Notice and no elaboration as to how the ingredients of Rule 209A satisfied. 3.  The Revenue has found such an order by the Commissioner (Appeals) to be not legal, proper and correct on the following grounds : (a)        The Order-in-Appeal is not proper in as much as the facts of the case has not been properly appreci....

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....;  Revenue has relied upon the decision in the case of Nizam Sugar Factory Ltd. v. CCE, 1987 (27) E.L.T. 40 (A.P) and in Kirloskar Brothers Ltd. v. Union of India, 1988 (34) E.L.T. 30 (Bom.) to. plead that for contravention of Rule 173Q(1)(a), (b) and (c) and consequences thereunder should not be dependent upon mens rea. Therefore, setting aside of liability under Rule 173Q(1) as arrived at b....

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....9 (4) E.L.T. (J-402) wherein the Court found that some goods not entered in RG1 register but there was no preparation of illegal preparation of those goods then there was no warrant for rendering such goods to confiscation was relied upon and considered along with the case of Garden Silk Mills, 1991 (51) E.L.T. 373 wherein the Andhra Pradesh decision has been discussed, were considered along with ....