TMI Blog1993 (9) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is directed against the order-in-original No. 3/ MP/85, dated 27-2-1985 of the Collector of Central Excise Customs, Baroda, ordering confiscation of 8654 roller bearings valued at Rs. 6,02,231.77 with an option to pay redemption fine of Rs. 50,000/- and also imposing a penalty of Rs. 15,000/- on the appellants under Rule 173Q(1) of the Central Excise Rules. 2. On 23-9-1983, the off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lability of the persons incharge of the Central Excise work. They also submitted that they had certain balance in PLA for purpose of paying the duty and non-debit of the duty amount in the PLA for the removal under the Gate passes, were purely a technical lapse. They also pleaded that the entries in RG 1 register could not be made for want of proper staff and that the goods manufactured between th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remises without payment of duty, the confiscation thereof was totally unjustified. In support of this submission, he relies upon the judgment in Andhra Pradesh High Court reported in 1979 (4) E.L.T. (J 402). 4. Shri Singh, the ld. JDR, on behalf of the Department, has however, supported the order and has pleaded that the very fact that the accounts were not maintained properly for a period of on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justifiable grounds to impose any personal penalty. Under the circumstances, there is no cause to sustain the penalty and hence the personal penalty is set aside. 6. So far as the confiscation is concerned, any goods stored in contravention of the statutory provisions render themselves liable to confiscation under Rule 173Q of the Central Excise Rules. The judgment of the Andhra Pradesh High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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