https://www.taxtmi.com/caselaws?id=48528 Penalty under Rule 173(GG) of the Central Excise Rules was held unsustainable where the duty shortfall arose from a clerical error, the differential duty and interest were paid before the show cause notice, and there was no finding of wilful intention to evade duty. The Court held that even a fiscal penalty provision for delayed payment requires a prior finding of wilful default or evasion; in the absence of mens rea, the levy could not stand. The penalty was quashed and the challenge to the single Judge's order failed. en-us Tue, 20 Jan 2009 00:00:00 +0530 Wed, 02 Aug 2017 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48528 Penalty under Rule 173(GG) of the Central Excise Rules was held unsustainable where the duty shortfall arose from a clerical error, the differential duty and interest were paid before the show cause notice, and there was no finding of wilful intention to evade duty. The Court held that even a fiscal penalty provision for delayed payment requires a prior finding of wilful default or evasion; in the absence of mens rea, the levy could not stand. The penalty was quashed and the challenge to the single Judge's order failed. Case-Laws Central Excise Tue, 20 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48528