https://www.taxtmi.com/caselaws?id=77470 Penalty under Section 11AC of the Central Excise Act was held inapplicable where fabricated columns were moved between two registered units of the same assessee under prescribed challans, because the movement was documented, not clandestine, and reflected a bona fide belief rather than mens rea. The duty demand and interest remained undisturbed, but the penal consequence was removed. On the confiscated goods, the redemption fine was also set aside because the inter-unit transfer was treated as a technical infraction linked to a bona fide, documented transaction rather than deliberate evasion. en-us Tue, 09 Mar 2010 00:00:00 +0530 Sat, 18 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77470 Penalty under Section 11AC of the Central Excise Act was held inapplicable where fabricated columns were moved between two registered units of the same assessee under prescribed challans, because the movement was documented, not clandestine, and reflected a bona fide belief rather than mens rea. The duty demand and interest remained undisturbed, but the penal consequence was removed. On the confiscated goods, the redemption fine was also set aside because the inter-unit transfer was treated as a technical infraction linked to a bona fide, documented transaction rather than deliberate evasion. Case-Laws Central Excise Tue, 09 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77470