2001 (1) TMI 699 - AT - Central Excise

Summary

The appellant appealed against an order-in-original for confiscation of unaccounted goods. The Tribunal ruled in favor of the appellant, setting aside the confiscation and penalty under Rule 173Q, imposing a penalty of Rs. 2,000 under Rule 226. The decision was based on lack of mens rea and no intention to evade duty.