https://www.taxtmi.com/caselaws?id=166236 Where deliberate evasion and mens rea were sustained under Section 11AC of the Central Excise Act, 1944, the Tribunal could not reduce the penalty on that basis alone. The Tribunal's reduction of penalty was disapproved because it was inconsistent with the finding of wilful evasion, and the matter was remanded for reconsideration in accordance with law. en-us Mon, 27 Sep 2010 00:00:00 +0530 Tue, 02 Sep 2014 15:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166236 Where deliberate evasion and mens rea were sustained under Section 11AC of the Central Excise Act, 1944, the Tribunal could not reduce the penalty on that basis alone. The Tribunal's reduction of penalty was disapproved because it was inconsistent with the finding of wilful evasion, and the matter was remanded for reconsideration in accordance with law. Case-Laws Central Excise Mon, 27 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166236