https://www.taxtmi.com/caselaws?id=90998 The appeal was allowed, overturning the penalty imposition by the Collector of Central Excise. The judge emphasized that penalties for tax delinquency are civil in nature and do not require proof of mens rea. Despite discrepancies in the appellant's production commencement dates, the lack of departmental inquiry despite approved documents led to the conclusion that the penalty imposition was unwarranted. The judge highlighted the department's failure to question discrepancies in the appellant's communications and approved documents, ultimately leading to the decision that the penalty could not be justified. en-us Wed, 12 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 11:02:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90998 The appeal was allowed, overturning the penalty imposition by the Collector of Central Excise. The judge emphasized that penalties for tax delinquency are civil in nature and do not require proof of mens rea. Despite discrepancies in the appellant's production commencement dates, the lack of departmental inquiry despite approved documents led to the conclusion that the penalty imposition was unwarranted. The judge highlighted the department's failure to question discrepancies in the appellant's communications and approved documents, ultimately leading to the decision that the penalty could not be justified. Case-Laws Central Excise Wed, 12 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90998