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2010 (12) TMI 726 - AT - Central ExciseConfiscation - 100% EOU - Rule 25 and 26 of the Central Excise Rules, 2002 - The only allegation against the appellants is that they are not paying duty at the time of clearance as per Rule 17 of the Central Excise Rules, 2002 - When it is not alleged that there is any intention of the appellants to evade payment of duty, in that event, the allegation of mens rea cannot be alleged against the appellants - Decided in favor of the assessee
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