https://www.taxtmi.com/caselaws?id=97644 The tribunal set aside the penalty imposed on the manufacturer for liability on metallic safety plugs, citing lack of mens rea. The correct valuation for duty was remanded for reevaluation, reducing the penalty on the supplier. Due to the absence of Section 12A, the appellants were given the benefit of doubt. The tribunal concluded that the recipient should not be penalized, aligning penalty with lower duty liability. Ultimately, the penalty on the manufacturer was revoked, and the appeal was allowed with consequential relief granted. en-us Thu, 12 Oct 2000 00:00:00 +0530 Tue, 17 Jan 2012 15:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97644 The tribunal set aside the penalty imposed on the manufacturer for liability on metallic safety plugs, citing lack of mens rea. The correct valuation for duty was remanded for reevaluation, reducing the penalty on the supplier. Due to the absence of Section 12A, the appellants were given the benefit of doubt. The tribunal concluded that the recipient should not be penalized, aligning penalty with lower duty liability. Ultimately, the penalty on the manufacturer was revoked, and the appeal was allowed with consequential relief granted. Case-Laws Central Excise Thu, 12 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97644