2007 (7) TMI 553

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..... is a Department's appeal against the order of the Commissioner (Appeals) No. RS/153-154/SRT II/2006 dated 16-5-2006 by which the Commissioner (Appeals) set aside the order of the original authority No. 28/AC/SW/OA/2004 dated 30-6-2004. 2. Heard the learned SDR for the Department. None appeared for the respondent. 3.1 The respondent's firm is a 100% EOU engaged in. the manufacture of g .....

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..... ne procurement of raw material. Also no mens rea has been brought out by the investigation and therefore, I do not find sufficient reason for confiscation of goods and imposition of penalty. The deposition of the authorized person and executive Director that there might have been calculation mistake, cannot be brushed aside. 8. In short illicit procurement of raw material and intention for n .....

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