https://www.taxtmi.com/caselaws?id=74798 Personal penalty for excise record-keeping irregularities is not warranted where clandestine removal is unproved and non-accountal of rejected goods is only a technical or venial lapse. Rejected goods remained within the factory because of poor quality, and the discrepancy was consistent with a bona fide belief rather than deliberate misconduct. Penalty for breach of a statutory obligation is not automatic; absence of mens rea and contumacious intent materially weighs against its imposition. The penalty was set aside, and any amount paid was directed to be refunded. en-us Mon, 22 May 1989 00:00:00 +0530 Sat, 11 Jun 2011 11:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74798 Personal penalty for excise record-keeping irregularities is not warranted where clandestine removal is unproved and non-accountal of rejected goods is only a technical or venial lapse. Rejected goods remained within the factory because of poor quality, and the discrepancy was consistent with a bona fide belief rather than deliberate misconduct. Penalty for breach of a statutory obligation is not automatic; absence of mens rea and contumacious intent materially weighs against its imposition. The penalty was set aside, and any amount paid was directed to be refunded. Case-Laws Central Excise Mon, 22 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74798