https://www.taxtmi.com/caselaws?id=91301 A technical breach of Rule 224 of the Central Excise Rules, 1944, arising from removal of excisable goods after 18.00 hours on the pre-budget day without prior permission, did not justify a heavy penal consequence where the goods were covered by valid documents and records were in order. In the absence of evidence of deliberate evasion or mens rea, the penalty imposed under Rule 173Q was found disproportionate when compared with the lower penalty contemplated for the violation. The redemption fine on the goods and the fine for release of the truck were also found excessive, and the penalty was reduced while the fines were set aside. en-us Fri, 11 Dec 1998 00:00:00 +0530 Mon, 17 Oct 2011 19:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91301 A technical breach of Rule 224 of the Central Excise Rules, 1944, arising from removal of excisable goods after 18.00 hours on the pre-budget day without prior permission, did not justify a heavy penal consequence where the goods were covered by valid documents and records were in order. In the absence of evidence of deliberate evasion or mens rea, the penalty imposed under Rule 173Q was found disproportionate when compared with the lower penalty contemplated for the violation. The redemption fine on the goods and the fine for release of the truck were also found excessive, and the penalty was reduced while the fines were set aside. Case-Laws Central Excise Fri, 11 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91301