https://www.taxtmi.com/caselaws?id=241266 The Appellate Tribunal CESTAT New Delhi allowed the appeals in the case involving M/s. SR Ice & Cold Storage Pvt. Ltd. where unaccounted goods were found during a factory visit. The Commissioner (Appeals) reduced the penalties imposed on the company and its director, citing the absence of mens rea for clandestine removal and attributing the discrepancy to a clerical error. The decision emphasized the necessity of proving intent and deliberate evasion for penalty imposition, setting aside the confiscation and penalties based on the lack of evidence of intentional wrongdoing. The judgment underscores the importance of establishing mens rea in excise cases to justify punitive measures. en-us Fri, 10 May 2013 00:00:00 +0530 Fri, 20 Dec 2013 05:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241266 The Appellate Tribunal CESTAT New Delhi allowed the appeals in the case involving M/s. SR Ice & Cold Storage Pvt. Ltd. where unaccounted goods were found during a factory visit. The Commissioner (Appeals) reduced the penalties imposed on the company and its director, citing the absence of mens rea for clandestine removal and attributing the discrepancy to a clerical error. The decision emphasized the necessity of proving intent and deliberate evasion for penalty imposition, setting aside the confiscation and penalties based on the lack of evidence of intentional wrongdoing. The judgment underscores the importance of establishing mens rea in excise cases to justify punitive measures. Case-Laws Central Excise Fri, 10 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241266