https://www.taxtmi.com/caselaws?id=78539 Mere non-entry of finished excisable goods in statutory records was held insufficient to prove clandestine removal or justify confiscation and penalty. The Revenue had failed to adduce evidence that the goods were cleared unaccounted or kept for clandestine clearance, and the concurrent factual findings recorded no mens rea on the assessee's part. In that setting, and applying the principle that mens rea is ordinarily required for penalty under the excise rules, the High Court found no perversity in the findings below and rejected the Revenue's challenge. en-us Thu, 28 Jan 2010 00:00:00 +0530 Thu, 25 Nov 2010 15:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78539 Mere non-entry of finished excisable goods in statutory records was held insufficient to prove clandestine removal or justify confiscation and penalty. The Revenue had failed to adduce evidence that the goods were cleared unaccounted or kept for clandestine clearance, and the concurrent factual findings recorded no mens rea on the assessee's part. In that setting, and applying the principle that mens rea is ordinarily required for penalty under the excise rules, the High Court found no perversity in the findings below and rejected the Revenue's challenge. Case-Laws Central Excise Thu, 28 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78539