https://www.taxtmi.com/caselaws?id=122612 Penalty cannot be sustained for a mere technical or procedural breach where the order records no finding of mens rea, deliberate default, or contumacious conduct. In the absence of any attribution of culpability to the assessee in the show cause notice proceedings, the penal consequence was held unwarranted. The applied principle is that a technical breach alone does not justify penalty unless the record shows intentional or contumacious non-compliance. en-us Wed, 20 Jun 2007 00:00:00 +0530 Wed, 10 Apr 2013 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122612 Penalty cannot be sustained for a mere technical or procedural breach where the order records no finding of mens rea, deliberate default, or contumacious conduct. In the absence of any attribution of culpability to the assessee in the show cause notice proceedings, the penal consequence was held unwarranted. The applied principle is that a technical breach alone does not justify penalty unless the record shows intentional or contumacious non-compliance. Case-Laws Central Excise Wed, 20 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122612