https://www.taxtmi.com/caselaws?id=114033 The Tribunal found the confiscation of goods unjustified as the appellants were unaware of the manufacturer's ineligibility for SSI benefit. The penalty of Rs. 5 lakhs under Rule 209A was revoked due to the absence of mens rea. No decision was made on the redemption fine of Rs. 2000. The appeal was allowed, and the penalty was set aside. en-us Thu, 12 Aug 2004 00:00:00 +0530 Wed, 09 May 2012 18:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114033 The Tribunal found the confiscation of goods unjustified as the appellants were unaware of the manufacturer's ineligibility for SSI benefit. The penalty of Rs. 5 lakhs under Rule 209A was revoked due to the absence of mens rea. No decision was made on the redemption fine of Rs. 2000. The appeal was allowed, and the penalty was set aside. Case-Laws Central Excise Thu, 12 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114033