https://www.taxtmi.com/caselaws?id=300350 The Tribunal allowed the appeals, highlighting the lack of establishment of "mens rea" for imposing penalties under Rule 26 and the applicability of the SVLDRS for waiving penalties if proper applications are made. The decision was based on court interpretations and the SVLDRS scheme, ultimately setting aside the penalties imposed on the appellants. en-us Tue, 27 Jul 2021 00:00:00 +0530 Wed, 26 Jan 2022 15:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300350 The Tribunal allowed the appeals, highlighting the lack of establishment of "mens rea" for imposing penalties under Rule 26 and the applicability of the SVLDRS for waiving penalties if proper applications are made. The decision was based on court interpretations and the SVLDRS scheme, ultimately setting aside the penalties imposed on the appellants. Case-Laws Central Excise Tue, 27 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300350