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Showing contexts for: paracetamol in Commissioner Of Central Excise, ... vs Continental Chemicals on 3 July, 2001Matching Fragments
Gowri Shankar, Member (Technical)
1. On a visit to the premises of Continental Chemicals, the manufacturer who is the respondent to this appeal, the departmental officers found that 363 kilograms of paracetamol manufactured by it had not been entered in the RGI register. It also found some other discrepancies with which we are not concerned in this Appeal. A notice was issued proposing confiscation of the paracetamol under Rule 173Q. The Assistant Collector passed orders confiscating the goods with an option to redeem them on payment of fine. On appeal from this order, the Commissioner (Appeals) said that the provisions of Rule 173Q would not apply. The goods were manufactured on 27.2.1992, the date on which the officers visited the factory. There was therefore no mens rea on its part. He therefore set aside the confiscation. This is challenged in the appeal.