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    <title>1999 (1) TMI 76 - CEGAT, NEW DELHI</title>
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    <description>Excisable goods were cleared without the prescribed invoice and without written permission, so the contravention was not wholly excusable. Even so, the assessee claimed a verbal assurance from a departmental officer and acted under a bona fide belief that no wrongdoing was involved; in the absence of mens rea, the redemption fines were found excessive and the personal penalty was unjustified. The redemption fine on the goods and on the truck was reduced, and the personal penalty was set aside, while the remaining order was maintained.</description>
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      <title>1999 (1) TMI 76 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=89690</link>
      <description>Excisable goods were cleared without the prescribed invoice and without written permission, so the contravention was not wholly excusable. Even so, the assessee claimed a verbal assurance from a departmental officer and acted under a bona fide belief that no wrongdoing was involved; in the absence of mens rea, the redemption fines were found excessive and the personal penalty was unjustified. The redemption fine on the goods and on the truck was reduced, and the personal penalty was set aside, while the remaining order was maintained.</description>
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