https://www.taxtmi.com/caselaws?id=206590 The Tribunal set aside the Rs.1 lakh penalty imposed on the appellants for violating Rule 8(3A) of the Central Excise Rules, 2002. The appellants rectified the duty payment default without being prompted by authorities, indicating no mens rea. Citing Section 11A(2B) and a precedent, the Tribunal found the penalty unsustainable due to the absence of deliberate default. Interest and penalties were deemed unwarranted, leading to the disposal of the appeal in favor of the appellants. en-us Thu, 06 Jan 2011 00:00:00 +0530 Wed, 09 Nov 2011 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206590 The Tribunal set aside the Rs.1 lakh penalty imposed on the appellants for violating Rule 8(3A) of the Central Excise Rules, 2002. The appellants rectified the duty payment default without being prompted by authorities, indicating no mens rea. Citing Section 11A(2B) and a precedent, the Tribunal found the penalty unsustainable due to the absence of deliberate default. Interest and penalties were deemed unwarranted, leading to the disposal of the appeal in favor of the appellants. Case-Laws Central Excise Thu, 06 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206590