Yonex Electronics (i) Ltd. Vs. Collector of Central Excise - Court Judgment

Excerpt:

....."yonex". however, they are importing, inter alia, cabinet of the radio cassette recorder which carries the brand name "national". normally they are erasing the brand name "national" before removing the radio cassette player from their factory. in the present consignment by mistake, the brand name "national" was omitted from eraser. he, therefore, submits that in the facts and circumstances of the case and having regard to the clear practice, no mens rea could be attributed and therefore, imposition of penalty is not warranted. in the meantime, he submits that the goods have already been released provisionally on payment of duty on the same. in the circumstances, he prays for waiver of penalty and stay on recovery of the same.2. ld. jdr shri s.k. sharma reiterates the findings of the lower authority i.e. the original authority and of the lower appellate authority.3. we have considered the pleas advanced from both sides. having regard to the overall facts and circumstances of the case, we allow the stay application, i.e. we allow the waiver of penalty of rs. 1000/- and stay the recovery thereof.

Judgment:

1. Shri Anant Lal Mehrotra, ld. Excise Consultant prays for waiver of pre-deposit of penalty of Rs. 1000/-. He submits that they are manufacturing radio Cassette Recorder with their own brand name "YONEX". However, they are importing, inter alia, cabinet of the radio cassette recorder which carries the brand name "National". Normally they are erasing the brand name "National" before removing the radio cassette player from their factory. In the present consignment by mistake, the brand name "National" was omitted from eraser. He, therefore, submits that in the facts and circumstances of the case and having regard to the clear practice, no mens rea could be attributed and therefore, imposition of penalty is not warranted. In the meantime, he submits that the goods have already been released provisionally on payment of duty on the same. In the circumstances, he prays for waiver of penalty and stay on recovery of the same.

2. Ld. JDR Shri S.K. Sharma reiterates the findings of the lower authority i.e. the original authority and of the lower appellate authority.

3. We have considered the pleas advanced from both sides. Having regard to the overall facts and circumstances of the case, we allow the stay application, i.e. we allow the waiver of penalty of Rs. 1000/- and stay the recovery thereof.