https://www.taxtmi.com/caselaws?id=50451 Rule 173Q of the Central Excise Rules, 1944 was treated as a penal provision requiring contravention accompanied by intent to evade duty. Mere non-accountal of goods in RG 1, without evidence of clandestine removal, preparation for removal, or an attempt to clear goods without payment of duty, was insufficient to sustain confiscation or redemption fine. Applying the Larger Bench view that mens rea is essential, the article notes that simple non-accountal may attract only a limited penalty. Where no material linked the other persons to the non-accountal, personal penalties on them were not justified and were deleted. en-us Wed, 14 Feb 2001 00:00:00 +0530 Sat, 21 Aug 2010 17:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50451 Rule 173Q of the Central Excise Rules, 1944 was treated as a penal provision requiring contravention accompanied by intent to evade duty. Mere non-accountal of goods in RG 1, without evidence of clandestine removal, preparation for removal, or an attempt to clear goods without payment of duty, was insufficient to sustain confiscation or redemption fine. Applying the Larger Bench view that mens rea is essential, the article notes that simple non-accountal may attract only a limited penalty. Where no material linked the other persons to the non-accountal, personal penalties on them were not justified and were deleted. Case-Laws Central Excise Wed, 14 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50451