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2012 (11) TMI 72 - CESTAT, NEW DELHIPenal proceeding under Rule 96ZP – Held that:- Mere fact that without mens rea one can be punished or penalty could be imposed is not a blanket power without providing any justification - penal provision of Rule to the extent of providing mandatory minimum penalty without any mens rea is excessive and unreasonable restriction on fundamental right and is arbitrary - exercise of such power by way of subordinate legislation is not permissible when rule making authority for levying penalty is limited to default “with intent to evade duty - appeal of Revenue is dismissed
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