CCE Vs. AMBASSADOR COOLERS (P) LTD.

JUDGEMENT

(1.) THE appeal No. E/1037/08 is by the Department against the order of the Commissioner (Appeals) No. 12 -CE/DLH/2008 dated 18.02.2008. Cross objection No. 276/08 is connected to this appeal.

(2.) HEARD both sides.

(3.) LD . SDR submits that the respondents were found having not maintained account for several days. It is a clear violation of the provisions of Rule 25(1)(b) of the Central Excise Rules, 2002. The obligation to account for fully manufactured goods is a strict obligation and failure to do the same makes the goods liable for confiscation. No mens rea is required.