https://www.taxtmi.com/caselaws?id=121695 Penalty under Rule 173Q of the Central Excise Rules, 1944 was not sustained because the record showed no intention to evade duty, the duty demand was deposited when directed during the appeal, and the show cause notice did not clearly place the assessee on notice of the penal basis. The principle applied was that penalty cannot be imposed mechanically and must be assessed in light of the total facts and circumstances, with mens rea relevant where required by the statute. On those facts, the penalty was waived. en-us Mon, 23 Apr 2007 00:00:00 +0530 Wed, 01 Aug 2012 15:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121695 Penalty under Rule 173Q of the Central Excise Rules, 1944 was not sustained because the record showed no intention to evade duty, the duty demand was deposited when directed during the appeal, and the show cause notice did not clearly place the assessee on notice of the penal basis. The principle applied was that penalty cannot be imposed mechanically and must be assessed in light of the total facts and circumstances, with mens rea relevant where required by the statute. On those facts, the penalty was waived. Case-Laws Central Excise Mon, 23 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121695