https://www.taxtmi.com/caselaws?id=340697 The Tribunal upheld the Commissioner's decision, dismissing the Department's appeals and affirming the non-imposition of penalties on the lorry owners under Rule 26 of Central Excise Rules 2002. The Tribunal found that the lorry owners lacked the necessary mens rea for penalties as they acted on instructions and assurances regarding timely invoicing, with no evidence of their involvement in clandestine activities. The Department's failure to invoke Rule 10 indicated no dispute over proper accounting, leading to the conclusion that penalties were not warranted in this case. en-us Thu, 16 Feb 2017 00:00:00 +0530 Sat, 25 Mar 2017 08:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340697 The Tribunal upheld the Commissioner's decision, dismissing the Department's appeals and affirming the non-imposition of penalties on the lorry owners under Rule 26 of Central Excise Rules 2002. The Tribunal found that the lorry owners lacked the necessary mens rea for penalties as they acted on instructions and assurances regarding timely invoicing, with no evidence of their involvement in clandestine activities. The Department's failure to invoke Rule 10 indicated no dispute over proper accounting, leading to the conclusion that penalties were not warranted in this case. Case-Laws Central Excise Thu, 16 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340697