https://www.taxtmi.com/caselaws?id=175873 The court clarified that the authority levying penalty under Section 11AC of the Central Excise Act, 1944 does not have discretion in fixing the penalty amount. The court emphasized the strict liability on the assessee for concealment and held that mens rea is an essential element for imposing a mandatory penalty on tax evaders. In this case, the court ruled against the assessee who had evaded central excise duty, leading to the appeal being disposed of accordingly. en-us Tue, 12 Jul 2011 00:00:00 +0530 Tue, 08 Dec 2015 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175873 The court clarified that the authority levying penalty under Section 11AC of the Central Excise Act, 1944 does not have discretion in fixing the penalty amount. The court emphasized the strict liability on the assessee for concealment and held that mens rea is an essential element for imposing a mandatory penalty on tax evaders. In this case, the court ruled against the assessee who had evaded central excise duty, leading to the appeal being disposed of accordingly. Case-Laws Central Excise Tue, 12 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175873