2010 (12) TMI 81

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....;       Revenue is in appeal against the impugned order wherein the penalties against the respondent have been dropped by the lower appellate authority under Rule 25 of the Central Excise Rules, 2004. 2. The ld. DR contended that although it has not been alleged against the respondent that they have any mensrea, on that ground penalty under Section 11AC of the Cent....

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.... court that when it is not alleged specific contravention has been made by the assessee, no penalty can be levied under Rule 173Q of the erstwhile Central Excise Rules 1944 which are pari materia with rule 25 of the Central Excise Rules, 2002.  Accordingly, no penalty could be levied on the respondent under Rule 25 of the CER 2002. 4.  Heard and considered.  5. The only ground....