https://www.taxtmi.com/caselaws?id=47973 Penalty for non-accountal of excisable goods cannot follow automatically from a statutory breach; the authority must first be satisfied on the facts that the case warrants penalty, and mens rea remains ordinarily relevant to that determination. On the facts discussed, the goods were not entered in the statutory records, but the concurrent finding was that the default did not justify confiscation or penalty and that finding was not perverse. The court also treated that concurrent factual conclusion as insufficient to raise a substantial question of law under Section 35G of the Central Excise Act, 1944. en-us Fri, 15 Sep 2006 00:00:00 +0530 Mon, 02 Aug 2010 09:48:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47973 Penalty for non-accountal of excisable goods cannot follow automatically from a statutory breach; the authority must first be satisfied on the facts that the case warrants penalty, and mens rea remains ordinarily relevant to that determination. On the facts discussed, the goods were not entered in the statutory records, but the concurrent finding was that the default did not justify confiscation or penalty and that finding was not perverse. The court also treated that concurrent factual conclusion as insufficient to raise a substantial question of law under Section 35G of the Central Excise Act, 1944. Case-Laws Central Excise Fri, 15 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47973