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2015 (4) TMI 1240 - AT - Central ExcisePenalty u/r 25 of CER, 2002 - the difference in quantity was presumed by the preventive team and it was held that as the appellant has not reversed the credit attributable to shortages, therefore, it was presumed that the difference in quantity would have been cleared clandestinely - Held that:- As per SCN, penalties proposed to be imposed on the basis of assumption and presumptions that appellant would have been issued the duty paid invoices without supplying the goods to unknown buyers is the allegation against the appellant which is only on the basis of assumption and presumption and for imposing penalties under Rule 25 mens rea is required - Penalty set aside - appeal allowed - decided in favor of appellant.
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