https://www.taxtmi.com/caselaws?id=47878 The High Court dismissed the appeal in a case involving the imposition of penalty under Section 11AC of the Central Excise Act, 1944, and the levying of interest under Section 11AB. The court emphasized the necessity of mens rea for penalty imposition, highlighting that the duty payment before the show cause notice did not justify penalty if there was no intention to evade. The judgment underscored the importance of intention to evade duty and referenced previous legal precedents to support the decision, ultimately leading to the dismissal of the appeal. en-us Mon, 11 Sep 2006 00:00:00 +0530 Sat, 31 Jul 2010 13:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47878 The High Court dismissed the appeal in a case involving the imposition of penalty under Section 11AC of the Central Excise Act, 1944, and the levying of interest under Section 11AB. The court emphasized the necessity of mens rea for penalty imposition, highlighting that the duty payment before the show cause notice did not justify penalty if there was no intention to evade. The judgment underscored the importance of intention to evade duty and referenced previous legal precedents to support the decision, ultimately leading to the dismissal of the appeal. Case-Laws Central Excise Mon, 11 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47878