https://www.taxtmi.com/caselaws?id=113181 Penalty under Rule 26 of the Central Excise Rules, 2001 requires prima facie material that the person concerned knew or had reason to believe the goods were liable to confiscation. The provision is directed at persons dealing with goods in circumstances attracting confiscation, and mens rea must be shown at least prima facie before penalty exposure is sustained. On the facts noted, the order did not show that the applicant knew or had reason to believe that the purchaser would not export the sugar. The absence of such material justified waiver of pre-deposit of the penalty and stay of recovery. en-us Wed, 08 Oct 2003 00:00:00 +0530 Fri, 04 May 2012 12:00:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113181 Penalty under Rule 26 of the Central Excise Rules, 2001 requires prima facie material that the person concerned knew or had reason to believe the goods were liable to confiscation. The provision is directed at persons dealing with goods in circumstances attracting confiscation, and mens rea must be shown at least prima facie before penalty exposure is sustained. On the facts noted, the order did not show that the applicant knew or had reason to believe that the purchaser would not export the sugar. The absence of such material justified waiver of pre-deposit of the penalty and stay of recovery. Case-Laws Central Excise Wed, 08 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113181