https://www.taxtmi.com/caselaws?id=75623 The High Court dismissed the Revenue's appeal, ruling that penalty under Rule 26 of the Central Excise Rules cannot be imposed without proving mens rea, particularly when the delay in payment was caused by external factors beyond the Assessee's control. The Court emphasized the necessity of considering mens rea in penalty imposition for delayed duty payment, in line with previous legal precedents. en-us Thu, 04 Mar 2010 00:00:00 +0530 Sat, 28 Aug 2010 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75623 The High Court dismissed the Revenue's appeal, ruling that penalty under Rule 26 of the Central Excise Rules cannot be imposed without proving mens rea, particularly when the delay in payment was caused by external factors beyond the Assessee's control. The Court emphasized the necessity of considering mens rea in penalty imposition for delayed duty payment, in line with previous legal precedents. Case-Laws Central Excise Thu, 04 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75623