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2014 (6) TMI 388 - CESTAT AHMEDABADConfiscation of goods - Mens rea - Clandestine removal of goods - Penalty - Whether ‘mens-rea’ is a pre-condition for confiscation of unaccounted exciseable goods under Rule 173Q (a), (b), (c) of erstwhile Central Excise Rules, 1944 and present Rule 25 (a), (b), (c) of Central Excise Rules, 2002 - Held that:- element of mens rea is normally required to be shown for imposition of penalty. - Department has failed to prove the element of mens rea for imposition of penalty. It has been so held by the Commissioner as well as the Tribunal that no case was made out to impose penalty. The finding recorded that no case was made out for imposition of penalty is not shown in any manner to be perverse - if there is no intention or suggestive of intention to remove the goods clandestinely, the same cannot be confiscated - decided in favour of assessee.
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