TITAN INDUSTRIES LTD Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellants herein are aggrieved by the imposition of penalty of Rs. 5,000/ - under Rule 173 -Q of the Central Excise Rules for contravention of various Central Excise Rules.

(2.) THE case of the Revenue is that the assessees had not been maintaining the Form IV register; had not been showing issue of 23 -A RG Part I Register visa viz. receipts; had not been showing issue of capital goods in RG 23 -C Part I register visa viz receipts; had not furnished to the proper officer a list in duplicate of all accounts maintained and returns prepared by them in regard to production, storage or disposal of goods including raw material had not been submitted in RT V return in time etc. The appellants did not dispute the above allegations and findings on contravention of the Rules but their only contention is that Rule 173 -Q is not attracted since there was no intention on their part to evade payment of duty.

(3.) ON hearing Shri V. Swaminathan, learned Advocate and Shri A.K. Jain, learned DR, I agree with the learned DR that contravention of Rule 173 -Q has been established by the Department and intention to evade payment of duty is a requisite ingredient only of Sub -Clause (d) of Rule 173 -Q and such intention is not necessary in the case of contravention of other clauses of Rule 173 -Q(1). The finding that the appellants did not maintain the form IV register itself shows that they did not account for excisable goods manufactured or produced by them and this amounts to contravention of Rule 173 -Q( 1) (a) for which intention to evade is not relevant. Since the finding that various provisions of the law were contravened by the appellants stand unrebutted, penal action has rightly been taken in this case. I therefore, see no reason to interfere with the impugned order which is correct in law and accordingly I uphold the same and reject the appeal.