2002 (8) TMI 194

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....[Order per : G.R. Sharma, Member (T)]. - Revenue has filed these eight appeals on the ground that the Commissioner (Appeals) was not correct in setting aside the penalty by holding that the respondents had not kept back any information and nothing was suppressed from the Department. Since the issue in all the eight appeals is the same, they were heard together and are being disposed of by this com....

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.... which is not specified in a monograph in a pharmacopoeia, formulary or other publications. A SCN was accordingly issued to the appellants asking them to explain as to why the goods should not be classified under Chapter sub-heading 3003.10 attracting Central Excise Duty @ 15% as against Central Excise Duty @ 8% paid and why penalty should not be imposed. Ld. Dy. Commissioner while adjudicating th....

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.... orders are modified to the above extent. The appeals are disposed of accordingly". 3. Arguing the case for Revenue Shri R.D. Negi, ld. DR submits that the Commissioner was not correct in setting aside the penalty inasmuch as the respondent herein intentionally did not declare as to which pharmacopoeia or publication these products are classifiable under sub-heading 3003.20. He submits that sin....

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....4 and submitted that the penalty can be imposed in the case of mis-declaration or wrong statements. He submitted that in fiscal matters mens rea needed not to be established. In support of his contention he cited another decision of the Apex Court in the case of Gujarat Travancore Agency v. CCE reported in 1989 (42) E.L.T. 350. Some more decisions in support of his contention were cited by the ld.....