https://www.taxtmi.com/caselaws?id=288280 The Revenue successfully challenged the reduction of penalty imposed on the respondent by the Appellate Commissioner under Rule 25 of Central Excise Rules, 2001 read with Section 11AC of Central Excise Act, 1944. The Tribunal held that once mens rea is established, the penalty must be equal to the duty determined, with only specific provisions allowing for reduced penalties. The reliance on a Supreme Court decision in a different context was deemed misconceived, and the original penalty amount imposed by the adjudicating authority was restored. en-us Fri, 20 Jul 2007 00:00:00 +0530 Fri, 29 May 2020 16:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288280 The Revenue successfully challenged the reduction of penalty imposed on the respondent by the Appellate Commissioner under Rule 25 of Central Excise Rules, 2001 read with Section 11AC of Central Excise Act, 1944. The Tribunal held that once mens rea is established, the penalty must be equal to the duty determined, with only specific provisions allowing for reduced penalties. The reliance on a Supreme Court decision in a different context was deemed misconceived, and the original penalty amount imposed by the adjudicating authority was restored. Case-Laws Central Excise Fri, 20 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288280