https://www.taxtmi.com/caselaws?id=124753 The Tribunal upheld the Commissioner (Appeals) decision to set aside the penalty imposed on the Respondent for duty evasion under Section 11AC of the Central Excise Act, 1944. The Tribunal emphasized the necessity of proving mens rea or intentional evasion to justify penalty imposition, noting the lack of evidence supporting allegations of clandestine removal of goods. The show cause notice was issued three years after the incident without proper justification. The appeal by the Revenue was dismissed, and the decision was pronounced on 14-8-2008. en-us Thu, 14 Aug 2008 00:00:00 +0530 Fri, 05 Oct 2012 13:20:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124753 The Tribunal upheld the Commissioner (Appeals) decision to set aside the penalty imposed on the Respondent for duty evasion under Section 11AC of the Central Excise Act, 1944. The Tribunal emphasized the necessity of proving mens rea or intentional evasion to justify penalty imposition, noting the lack of evidence supporting allegations of clandestine removal of goods. The show cause notice was issued three years after the incident without proper justification. The appeal by the Revenue was dismissed, and the decision was pronounced on 14-8-2008. Case-Laws Central Excise Thu, 14 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124753