https://www.taxtmi.com/caselaws?id=790666 Penalty under Section 11AC of the Central Excise Act, 1944 cannot be imposed mechanically where the duty demand has already been discharged and the record contains no finding of intent to evade, mala fides, or other culpable conduct; in the absence of such foundational mens rea, the penal provision is not attracted and the penalty is set aside. Statutory interest on delayed duty payment remains separately payable at the applicable rate, even where the duty has been paid and appropriated, if such interest has not already been discharged. en-us Wed, 10 Dec 2025 00:00:00 +0530 Wed, 29 Apr 2026 08:16:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790666 Penalty under Section 11AC of the Central Excise Act, 1944 cannot be imposed mechanically where the duty demand has already been discharged and the record contains no finding of intent to evade, mala fides, or other culpable conduct; in the absence of such foundational mens rea, the penal provision is not attracted and the penalty is set aside. Statutory interest on delayed duty payment remains separately payable at the applicable rate, even where the duty has been paid and appropriated, if such interest has not already been discharged. Case-Laws Central Excise Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790666