https://www.taxtmi.com/caselaws?id=125899 Penalty under Rule 173Q(1)(a) was held leviable where clearances to a sister concern were valued on the required cost-based basis but duty was short-paid, since the contravention of the Central Excise Rules, 1944 itself was sufficient and proof of mens rea was not required. Interest under Section 11AB was not chargeable for the relevant period because no material showed wilful misstatement, suppression of facts, fraud, or wilful contravention. The penalty was restored and the interest demand remained set aside. en-us Fri, 20 Mar 2009 00:00:00 +0530 Wed, 31 Oct 2012 13:37:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125899 Penalty under Rule 173Q(1)(a) was held leviable where clearances to a sister concern were valued on the required cost-based basis but duty was short-paid, since the contravention of the Central Excise Rules, 1944 itself was sufficient and proof of mens rea was not required. Interest under Section 11AB was not chargeable for the relevant period because no material showed wilful misstatement, suppression of facts, fraud, or wilful contravention. The penalty was restored and the interest demand remained set aside. Case-Laws Central Excise Fri, 20 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125899