2004 (3) TMI 74

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....K. Sud, J.]. - CM 1213-CII/2004 : This application has been filed under Section 151, Code of Civil Procedure, for condonation of delay of 395 days in filing the petition. 2.C.M. is allowed. Delay in refiling the petition is condoned. CEC 7 of 2004 : 3.Revenue has filed this petition under Section 35H(1) of the Central Excise Act, 1944 (for short 'the Act'), seeking a direction to the Cust....

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.... penalty is not imposable on the part under Rule 173Q(1)(a) because for imposing under this legal provision, there is no need of existence of mens rea in terms of Hon'ble High Court decision in case of Nizam Sugar Packing Ltd. v. CCE - 1987 (27) E.L.T. 40-46 (A.P.) wherein it has been upheld that difference in language between the parts of the same Rule 173Q must be taken to be deliberate along wi....

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....vide the impugned order. Before the Tribunal, Revenue justified the levy of penalty on the ground that assessee was a habitual defaulter. Tribunal, however, has observed that the assessee had gone before the BIFR in June, 1997 and the period of delay involved in the present case is from May, 1997 to November, 1997. It has further been noticed that the proceedings before the BIFR are still in progr....