https://www.taxtmi.com/caselaws?id=51532 Penalty under Rule 173Q of the Central Excise Rules, 1944 requires proof of a culpable element and must be strictly construed. On the facts recorded, there was no basis to infer intention to evade duty or any wilful conduct, so penal action was not sustainable. The penalty was therefore set aside in favour of the assessee. en-us Thu, 18 Jul 2002 00:00:00 +0530 Wed, 21 Dec 2016 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51532 Penalty under Rule 173Q of the Central Excise Rules, 1944 requires proof of a culpable element and must be strictly construed. On the facts recorded, there was no basis to infer intention to evade duty or any wilful conduct, so penal action was not sustainable. The penalty was therefore set aside in favour of the assessee. Case-Laws Central Excise Thu, 18 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51532