https://www.taxtmi.com/caselaws?id=100580 Penalty for repairing duty-paid transformers without prior permission under Rule 173H was held unsustainable where permission had been sought repeatedly, a further representation had referred to the earlier requests, and the Commissioner eventually granted permission. The record also showed regular filing of D-3 intimations and no mens rea or intent to evade duty. In these circumstances, the mere absence of prior permission was not enough to justify penal action, and the penalty was set aside. en-us Thu, 28 Sep 2000 00:00:00 +0530 Fri, 03 Feb 2012 12:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100580 Penalty for repairing duty-paid transformers without prior permission under Rule 173H was held unsustainable where permission had been sought repeatedly, a further representation had referred to the earlier requests, and the Commissioner eventually granted permission. The record also showed regular filing of D-3 intimations and no mens rea or intent to evade duty. In these circumstances, the mere absence of prior permission was not enough to justify penal action, and the penalty was set aside. Case-Laws Central Excise Thu, 28 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100580