https://www.taxtmi.com/caselaws?id=201753 Penalty under Rule 25 of the Central Excise Rules, 2002 was held not leviable where mens rea was not proved. The Tribunal accepted that the department had failed to establish the mental element required for penal action and found that, without such a finding, the statutory conditions for imposing penalty were not satisfied. Relying on cited decisions, it treated Rule 25 as inapplicable in the absence of mens rea and rejected the Revenue's appeal. en-us Wed, 08 Dec 2010 00:00:00 +0530 Sun, 30 Jan 2011 06:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201753 Penalty under Rule 25 of the Central Excise Rules, 2002 was held not leviable where mens rea was not proved. The Tribunal accepted that the department had failed to establish the mental element required for penal action and found that, without such a finding, the statutory conditions for imposing penalty were not satisfied. Relying on cited decisions, it treated Rule 25 as inapplicable in the absence of mens rea and rejected the Revenue's appeal. Case-Laws Central Excise Wed, 08 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201753