2004 (4) TMI 177

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....art of the impugned order passed by the Commissioner (Appeals) vide which he has set aside the mandatory penalty under Section 11AC on the firm, respondents. 2. I have heard both sides and gone through the record. From the record, it is quite evident that the respondents made clandestine removal of the goods (Branded Chewing Tobacco) involving duty of Rs. 26,520/-. The adjudicating authority co....

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....ssioner (Appeals) that there was no mens rea on the part of the respondents to evade the duty especially, when the goods were cleared by them without the cover of invoices. Their plea that slip was left by the Proprietor of the respondents' firm with the Munshi to issue the excise invoices but the said Munshi did not issue the same, could not be legally accepted being totally unfounded and unappea....