https://www.taxtmi.com/caselaws?id=4739 Penalty under Section 11AC of the Central Excise Act is attracted only when the record shows an intention to evade duty. Payment of the short-levied duty before issuance of the show cause notice is not conclusive by itself, but where the adjudicating authority, appellate authority and Tribunal do not disclose any mens rea, penalty is not warranted. On the facts found, there was no material to show the Tribunal's view was illegal or perverse, so the revenue's challenge failed. en-us Mon, 11 Sep 2006 00:00:00 +0530 Fri, 25 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4739 Penalty under Section 11AC of the Central Excise Act is attracted only when the record shows an intention to evade duty. Payment of the short-levied duty before issuance of the show cause notice is not conclusive by itself, but where the adjudicating authority, appellate authority and Tribunal do not disclose any mens rea, penalty is not warranted. On the facts found, there was no material to show the Tribunal's view was illegal or perverse, so the revenue's challenge failed. Case-Laws Central Excise Mon, 11 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4739