https://www.taxtmi.com/caselaws?id=51426 Penalty under Rule 173Q of the Central Excise Rules, 1944 read with Section 11AC of the Central Excise Act, 1944 was held not leviable where short payment of duty arose from an incorrect understanding of the relevant notification. The goods were not found to have been clandestinely cleared, and there was no evidence of fraud, collusion, wilful misstatement, suppression of facts, or any contravention with intent to evade duty. In the absence of material establishing mens rea, penal action was unwarranted. en-us Fri, 21 Jun 2002 00:00:00 +0530 Fri, 24 Sep 2010 17:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51426 Penalty under Rule 173Q of the Central Excise Rules, 1944 read with Section 11AC of the Central Excise Act, 1944 was held not leviable where short payment of duty arose from an incorrect understanding of the relevant notification. The goods were not found to have been clandestinely cleared, and there was no evidence of fraud, collusion, wilful misstatement, suppression of facts, or any contravention with intent to evade duty. In the absence of material establishing mens rea, penal action was unwarranted. Case-Laws Central Excise Fri, 21 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51426