https://www.taxtmi.com/caselaws?id=167630 Rule 173Q of the Central Excise Rules, 1944 was treated as covering distinct classes of contraventions: for categories (a) to (c), proof of mens rea was not an essential condition for confiscation or penalty, while category (d) required intent to evade duty. Penalty for breach of a statutory obligation could therefore be imposed for negligent or technical defaults, although absence of guilty intent remained relevant to quantum. On the facts, the assessee's non-accounting entries and removals under gate passes established contravention, but the surrounding circumstances showed no clear attempt to evade duty. The personal penalty was reduced and the fine in lieu of confiscation of land, factory, plant and machinery was set aside. en-us Thu, 25 Nov 1976 00:00:00 +0530 Sat, 06 May 2017 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167630 Rule 173Q of the Central Excise Rules, 1944 was treated as covering distinct classes of contraventions: for categories (a) to (c), proof of mens rea was not an essential condition for confiscation or penalty, while category (d) required intent to evade duty. Penalty for breach of a statutory obligation could therefore be imposed for negligent or technical defaults, although absence of guilty intent remained relevant to quantum. On the facts, the assessee's non-accounting entries and removals under gate passes established contravention, but the surrounding circumstances showed no clear attempt to evade duty. The personal penalty was reduced and the fine in lieu of confiscation of land, factory, plant and machinery was set aside. Case-Laws Central Excise Thu, 25 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167630