https://www.taxtmi.com/caselaws?id=48192 Penalty under Rule 209A of the erstwhile Central Excise Rules, 1944 could not be sustained where the record showed no mens rea and no finding of fraud, wilful misstatement, suppression of facts, or collusion to evade duty. The Tribunal's factual finding was that the investigation disclosed no deliberate defiance of law or conscious disregard of obligation by the respondent, and penalty proceedings of this kind are quasi-criminal and require judicial discretion rather than automatic imposition. On that basis, the deletion of penalty was upheld. en-us Thu, 31 Jan 2008 00:00:00 +0530 Sat, 13 Dec 2014 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48192 Penalty under Rule 209A of the erstwhile Central Excise Rules, 1944 could not be sustained where the record showed no mens rea and no finding of fraud, wilful misstatement, suppression of facts, or collusion to evade duty. The Tribunal's factual finding was that the investigation disclosed no deliberate defiance of law or conscious disregard of obligation by the respondent, and penalty proceedings of this kind are quasi-criminal and require judicial discretion rather than automatic imposition. On that basis, the deletion of penalty was upheld. Case-Laws Central Excise Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48192