https://www.taxtmi.com/caselaws?id=46996 Mens rea was the central question for penalty under Rule 173Q(1)(b) of the Central Excise Rules, and the Court held that the Department's proposed question of law did arise from the Tribunal's order. That satisfied the requirement for a reference under Section 35H(1) of the Central Excise Act, 1944. The Tribunal was therefore directed to draw up the statement of case and refer the formulated question to the High Court for opinion, with the issue answered in favour of the Revenue. en-us Tue, 09 Sep 2003 00:00:00 +0530 Mon, 26 Jul 2010 12:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46996 Mens rea was the central question for penalty under Rule 173Q(1)(b) of the Central Excise Rules, and the Court held that the Department's proposed question of law did arise from the Tribunal's order. That satisfied the requirement for a reference under Section 35H(1) of the Central Excise Act, 1944. The Tribunal was therefore directed to draw up the statement of case and refer the formulated question to the High Court for opinion, with the issue answered in favour of the Revenue. Case-Laws Central Excise Tue, 09 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46996