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2010 (1) TMI 500 - HC - Central ExcisePenalty - Clandestine Removal - even if goods had not been entered in RGI register, yet the same cannot lead to conclusion that goods were meant for clandestine removal. Held that - there was no mens rea on part of assessee to clandestinely remove the goods. Department failed to prove the element of mens rea for imposition of penalty. Appeal dismissd.
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