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2009 (6) TMI 778 - AT - Central ExciseExtract: ....... benefit of notification wrongly. 21. emsp There was no mens rea proved by the appellant in the facts of this case and in the absence of mens rea, the respondent is not liable to pay penalty under Section 11AC of the Act. The C.O. is also disposed off accordingly. 22. emsp Accordingly, the appeal is dismissed. (Pronounced on 16-6-2009 in the court)
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