2001 (3) TMI 216

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....liable to Central Excise duty w.e.f. 14-5-97 under the Finance Act. However, they started payment of duty only from 6-6-97. Thus, no payment of duty was made in respect of clearances from 14-5-97 to 5-6-97. The amount of duty not paid worked out to Rs. 3,97,880/- and on 3-11-97 the appellants debited this duty amount in their PLA. All the same a show cause notice dated 13-11-97 was issued to the p....

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....etc. The learned Counsel submitted that such allegations were neither made nor adjudicated in the instant case. Infact, there was no occasion to make such allegations as the duty involved was paid by the assessee even before any demand was raised. The learned Counsel for the appellant also relied on the decision of this Tribunal in the case of [2000 (120) E.L.T. 81] in support of his contention. ....

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....and submitted that it is settled law that in fiscal matters mens-rea is not relevant for the purpose of imposition of penalty. DR also submitted that penalty was imposable under Section 11AC even in cases of contravention of any provision of the Rules with intention to evade payment of duty, and in the present case, the appellant had not taken registration of modvat in violation of Rule. 4. I h....