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TMI Blog2004 (3) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... he same. 2. The issue is imposition of penalties under Rule 173Q in cases where excisable goods have been found not entered in the RG1 register and the resultant confiscation thereof ordered under Rule 173Q which was set aside by the Commissioner (Appeals), as he found that there was no merits in confiscation and imposition of penalties in view of the settled law on the subject which are mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gredients of Rule 209A satisfied. 3. The Revenue has found such an order by the Commissioner (Appeals) to be not legal, proper and correct on the following grounds : (a) The Order-in-Appeal is not proper in as much as the facts of the case has not been properly appreciated by the Appellate Authority because it is an admitted fact that these goods were found unaccounted which itself sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m.) to. plead that for contravention of Rule 173Q(1)(a), (b) and (c) and consequences thereunder should not be dependent upon mens rea. Therefore, setting aside of liability under Rule 173Q(1) as arrived at by the Commissioner (Appeals) were not called for. (b) The two decisions of the Hon'ble High Courts on perusal are found to be cases where there was no proper maintenance of accounts e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied upon and considered along with the case of Garden Silk Mills, 1991 (51) E.L.T. 373 wherein the Andhra Pradesh decision has been discussed, were considered along with catena of cases on the above subject, and it was held, by majority, that goods not entered in RG1 are not liable to confiscation and no penalty could be imposed under Rule 173Q in absence of mens rea and that penalty of Rs. 2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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