https://www.taxtmi.com/caselaws?id=260447 Penalty under Rule 13(1) of the CENVAT Credit Rules, 2002 is not attracted unless the statutory offence is supported by mens rea. Where there is no allegation or proof of fraud, suppression, or misstatement, the penal provision for excise-related contraventions cannot be invoked. The stated position treats deliberate evasion of duty as requiring a mental element before penalty can be imposed, and absence of such intent defeats penal liability. en-us Tue, 26 May 2015 00:00:00 +0530 Fri, 12 Jun 2015 06:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260447 Penalty under Rule 13(1) of the CENVAT Credit Rules, 2002 is not attracted unless the statutory offence is supported by mens rea. Where there is no allegation or proof of fraud, suppression, or misstatement, the penal provision for excise-related contraventions cannot be invoked. The stated position treats deliberate evasion of duty as requiring a mental element before penalty can be imposed, and absence of such intent defeats penal liability. Case-Laws Central Excise Tue, 26 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260447