2003 (10) TMI 423

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..... Revenue against the impugned order-in-appeal vide which the Commissioner (Appeals) has modified the order-in-original by setting aside the confiscation of the seized unaccounted goods and the redemption fine imposed for the redemption of those goods by the adjudicating authority. 2. None has come present on behalf of the respondents in spite of issuance of notice to them for today s hearing. No .....

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..... ) by following the ratio of the law laid down in the case of Bhillai Conductors (P) Ltd. v. CCE, Raipur, 2000 (125) E.L.T. 781 (T), which had been followed in the case of Nestle India Ltd. v. CCE, Goa, 2001 (137) E.L.T. 1289, wherein it has been observed that in the absence of mens rea, the provisions of Rule 173Q could not be invoked in a case of non-accountal of the goods , had set aside the co .....

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