9911796707
TMI Blog2011 (6) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) vide which he has set aside the confiscation of the excess found ceramic glaze tiles along with setting aside penalty of Rs.12,000/- imposed on Shri Sanjay Narsibhai Patel, partner of M/s. Hardwar Potteries, Revenue has filed the present appeal. I have heard Shri S.K. Mall, learned SDR appearing for the Revenue. Nobody appeared for the respondents. 2. On a visit to the respondent s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de on the part of the assessee, he set aside the confiscation of the goods. However he upheld imposition of penalty of Rs.12,000/- on M/s. Hardwar Potteries for non maintenance of RG 1 register. Penalty on Shri Sanjay Narsibhai Patel was set aside in the absence of any charge of mensirea against him. 4. The only contention of the Revenue in the present appeal is no mensirea is required for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visited the factory, and there being no other evidence to show that the assessee would not have entered the same in the statutory records, the confiscation of the same cannot be held to be justifiable. As such, I find no infirmity in the order of Commissioner (Appeals). The Revenue s appeals are accordingly rejected. The written submissions filed by the respondent also get disposed of. (P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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