https://www.taxtmi.com/caselaws?id=96165 Penalty under the Central Excise Rules is not justified where the assessee had filed classification lists and declarations, paid the disputed duty before the show cause notice, and the record did not establish clandestine removal, deliberate suppression, or wilful contravention with intent to evade duty. The commentary applies the principle that corrective payment and disclosure weaken the basis for penalty under Rule 173Q(1)(a) and Rule 173Q(1)(d) unless the department proves the requisite mens rea or breach on the evidence. On those facts, the penalty was held unsustainable and set aside. en-us Mon, 30 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 16:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96165 Penalty under the Central Excise Rules is not justified where the assessee had filed classification lists and declarations, paid the disputed duty before the show cause notice, and the record did not establish clandestine removal, deliberate suppression, or wilful contravention with intent to evade duty. The commentary applies the principle that corrective payment and disclosure weaken the basis for penalty under Rule 173Q(1)(a) and Rule 173Q(1)(d) unless the department proves the requisite mens rea or breach on the evidence. On those facts, the penalty was held unsustainable and set aside. Case-Laws Central Excise Mon, 30 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96165