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2010 (10) TMI 986 - AT - Central ExciseExtract: .......dashiv Ispat Ltd. (supra), wherein it was held that to invoke the provisions of Rule 25(a), (b) and (c) ibid, mens rea is required. In this case, in the absence of mens rea, the provisions of Rule 25 ibid are not invocable. Accordingly, I set aside the impugned order and allow the appeal with consequential relief. (Pronounced in Court on 6-10-2010)
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