https://www.taxtmi.com/caselaws?id=48039 The SC addressed whether section 11AC of the Central Excise Act requires mens rea for mandatory penalty imposition on tax evaders. The Gujarat HC had read down rule 96ZQ(5) to incorporate mens rea requirement after the assessee challenged its validity. The SC held that if a larger bench determines the penalty is mandatory, the assessee retains the right to challenge rule 96ZQ(5)'s constitutional validity. The matter was directed to be placed before the Chief Justice for appropriate directions regarding Division Bench consideration. en-us Thu, 19 Jul 2007 00:00:00 +0530 Mon, 07 Apr 2025 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48039 The SC addressed whether section 11AC of the Central Excise Act requires mens rea for mandatory penalty imposition on tax evaders. The Gujarat HC had read down rule 96ZQ(5) to incorporate mens rea requirement after the assessee challenged its validity. The SC held that if a larger bench determines the penalty is mandatory, the assessee retains the right to challenge rule 96ZQ(5)'s constitutional validity. The matter was directed to be placed before the Chief Justice for appropriate directions regarding Division Bench consideration. Case-Laws Central Excise Thu, 19 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48039