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of <h1>Accused under Central Excise Act can rebut presumed culpable mental state by proving its absence beyond reasonable doubt.</h1> In prosecutions under the Central Excise Act, 1944, where a culpable mental state is required, the court presumes the existence of such a mental state. However, the accused can defend themselves by proving the absence of this mental state concerning the alleged offence. 'Culpable mental state' encompasses intention, motive, knowledge, and belief. A fact is considered proven only if the court believes it exists beyond a reasonable doubt, not merely by a preponderance of probability.
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