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2008 (3) TMI 343 - HC - Central ExciseWhether any discretion vests on the authorities under the Central Excise Act in quantifying the penalty imposable under Section 11AC of the Central Excise Act, 1944? Whether in appeal filed by the Revenue against the order of the Commissioner of Central Excise (Appeals) setting aside the penalty levied against the assessee, the Tribunal was justified in not entertaining the plea of the assessee that in case appeal is allowed, the quantum of penalty may be reduced, on the ground that no cross-examination has been filed? Whether mens rea in any form is part of consideration before penalty under Section 11AC can be imposed? Held that:- On the face of a combined reading of provisions of Sections 11A(2B) and (2C), in view of the fact, that the matter relates to the period subsequent to receipt of the assent of President to the Finance Bill, 2001, in view of the fact, that leviable duty has been deposited immediately on 8-10-2001, while show cause notice was issued on 1-4-2002 only, no penalty under Section 11AC could be imposed. Appeal allowed.
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