COMMISSIONER OF CENTRAL EXCISE Vs. NAZARETH ALLOYS

JUDGEMENT

(1.) HEARD Mr. Melo, learned Counsel appearing on behalf of the appellant. None present for the respondent though served.

(2.) THE above appeal came to be admitted by order dated 02/03/2009 on the following substantial questions of law:

(3.) WE have examined the contentions of the learned Counsel and we find that in the impugned order passed by the Appellate Tribunal the main ground on which the confiscation was disallowed was because the appellants have failed to establish mens rea, which would entitle them to confiscate the goods. But, however, in the judgment of the Hon'ble Apex Court in the case of "Dharmendra Textile Processors" (supra), it has been observed at paragraphs 12 and 26 thus: -