https://www.taxtmi.com/caselaws?id=75230 The Tribunal rejected the Revenue's appeals and upheld the decision of the Commissioner (Appeals), ruling against the imposition of penalties under Section 11AC of the Central Excise Act, 1944. The Tribunal emphasized the necessity of establishing all elements, including mens rea, for imposing penalties under Section 11AC. In the absence of evidence demonstrating clandestine clearance or mens rea on the part of the respondent, the penalties were deemed unjustified. en-us Wed, 01 Jul 2009 00:00:00 +0530 Wed, 31 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75230 The Tribunal rejected the Revenue's appeals and upheld the decision of the Commissioner (Appeals), ruling against the imposition of penalties under Section 11AC of the Central Excise Act, 1944. The Tribunal emphasized the necessity of establishing all elements, including mens rea, for imposing penalties under Section 11AC. In the absence of evidence demonstrating clandestine clearance or mens rea on the part of the respondent, the penalties were deemed unjustified. Case-Laws Central Excise Wed, 01 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75230