https://www.taxtmi.com/caselaws?id=274544 The Tribunal held that penalty under Rule 25 of the Central Excise Rules, 2002 was not imposable on the appellant as the allegations were based on assumptions and presumptions without establishing mens rea. The appeal was allowed with consequential relief, if any, as the discrepancies in goods received and Cenvat credit taken were deemed not to warrant penalty under Rule 25. en-us Wed, 08 Apr 2015 00:00:00 +0530 Tue, 21 Aug 2018 06:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274544 The Tribunal held that penalty under Rule 25 of the Central Excise Rules, 2002 was not imposable on the appellant as the allegations were based on assumptions and presumptions without establishing mens rea. The appeal was allowed with consequential relief, if any, as the discrepancies in goods received and Cenvat credit taken were deemed not to warrant penalty under Rule 25. Case-Laws Central Excise Wed, 08 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274544