2004 (1) TMI 554

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..... ndent. [Order]. -  In this appeal, the appellants have made challenge to the impugned order-in-appeal vide which the Commissioner (Appeals) has confirmed the order-in-original regarding confiscation of the unaccounted goods and imposition of penalty, as ordered by the adjudicating authority. 2. The learned Consultant has contended that for non-accountal of the goods, the provisions of .....

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..... y placed much reliance on the ratio of the law laid down in the case of Bhillai Conductors, supra, wherein it has been no doubt observed that for invoking the provisions of Rule 173Q in a case of non-accountal of goods, mala fide intention on the part of the assessee is also required to be proved. But in the instant case, there is nothing on the record to suggest that the non-accountal of the good .....

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