https://www.taxtmi.com/caselaws?id=188679 Section 11AC penalty under the Central Excise Act is not attracted unless the Revenue proves mens rea, wilful suppression, or an intention to evade duty. In a valuation dispute concerning physician samples and differential duty, the Tribunal held that a sustained duty demand by itself does not make the penalty mandatory where the issue turns on interpretation of valuation rules and the relevant circular. Because the Revenue failed to establish deliberate misstatement, suppression, or culpable intent, penalty was held not leviable and the deletion of penalty was sustained. en-us Thu, 03 Sep 2009 00:00:00 +0530 Mon, 12 Dec 2016 14:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188679 Section 11AC penalty under the Central Excise Act is not attracted unless the Revenue proves mens rea, wilful suppression, or an intention to evade duty. In a valuation dispute concerning physician samples and differential duty, the Tribunal held that a sustained duty demand by itself does not make the penalty mandatory where the issue turns on interpretation of valuation rules and the relevant circular. Because the Revenue failed to establish deliberate misstatement, suppression, or culpable intent, penalty was held not leviable and the deletion of penalty was sustained. Case-Laws Central Excise Thu, 03 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188679