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2017 (5) TMI 871 - AT - Central ExcisePenalty u/r 26 of CER - alleged suppression of facts, clandestine removal and evasion of duty - Held that: - As per the provisions of Rule 26 of Central Excuse Rules, 2002, element of personal knowledge or mens rea is an essential prerequisite for imposing the penalty thereunder - There are no specific documentary evidences or even the statements of these two Appellants indicating that they had a guilty mind, and they had personal knowledge and involvement in the evasion of duty/taxes - penalty set aside - appeal allowed - decided in favor of appellant.
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