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2010 (10) TMI 174 - CESTAT, KOLKATAPenalty – storage outside factory without permission - permission was denied in the month of April, 1997 and the seizure was made in respect of the scrap even outside the factory on 6-5-1997 - goods were seized outside factory but in the adjudication order the adjudicating authority has not confiscated the same - scrap which was seized outside factory was duly entered in the records of the plant lot-wise - Appellant asked for permission to store the scrap outside the factory without payment of duty and earlier to the seizure also Appellant following the same procedure and it was in the knowledge of the Revenue that the scrap was sold in auctions from the township store on payment of appropriate duty therefore allegation of suppression with intent to evade payment of duty, not sustainable Penalty – storage outside factory without permission - excisable goods removed in contravention of any provision of the Rules - imposition of penalty under this provision of Rule 173Q of Central Excise Rules mens rea not required therefore as Appellant removed the scrap in question from the factory without payment of duty which was specifically auctioned and appropriate duty has been paid Appellants are liable for penalty under Rule 173Q of Central Excise Rules
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