https://www.taxtmi.com/caselaws?id=53917 Penalty under Rule 173Q of the Central Excise Rules, 1944 read with Section 11AC was found unsustainable where the goods were claimed to have been stolen from the factory, an FIR had been lodged, duty liability was not disputed, and the record showed no intention to contravene excise law. In the absence of mens rea, the material did not justify penal action, and the penalty was set aside in favour of the assessee. en-us Mon, 03 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 18:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53917 Penalty under Rule 173Q of the Central Excise Rules, 1944 read with Section 11AC was found unsustainable where the goods were claimed to have been stolen from the factory, an FIR had been lodged, duty liability was not disputed, and the record showed no intention to contravene excise law. In the absence of mens rea, the material did not justify penal action, and the penalty was set aside in favour of the assessee. Case-Laws Central Excise Mon, 03 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53917