https://www.taxtmi.com/caselaws?id=41167 The Government of India reviewed a revision application concerning a penalty imposed on a petitioner for a minor excess debit in their P.L.A. The petitioner contended that the excess debit was inadvertent and promptly disclosed to the authorities. Acknowledging the absence of mens rea, the Government waived the penalty. en-us Wed, 17 Oct 1979 00:00:00 +0530 Fri, 21 May 2010 13:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41167 The Government of India reviewed a revision application concerning a penalty imposed on a petitioner for a minor excess debit in their P.L.A. The petitioner contended that the excess debit was inadvertent and promptly disclosed to the authorities. Acknowledging the absence of mens rea, the Government waived the penalty. Case-Laws Central Excise Wed, 17 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41167