Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2000 (1) TMI 105 - AT - Central Excise
Extract:
.......atter. Sd/- (P.G. Chacko) Member (J) Majority Order By majority it is held that goods are not liable to confiscation and no penalty can be imposed under Rule 173Q in the absence of mens rea and only penalty of Rs. 2000/- can be imposed under Rule 226 of the Central Excise Rules, 1944. Sd/- (C.N.B. Nair) Member (T) Sd/- (G.A. Brahma Deva) Member (J)