1980 (2) TMI 94 - CGOVT - Central Excise

Summary

The Government of India considered the petitioner's arguments in a revision application and examined the case records. The petitioner was not present at the premises during the officers' visit, which was not disputed by the department. The Government found no reason to doubt the petitioner's claim of being out of station during the visit. The imposition of a personal penalty was deemed unjustified in the absence of mens rea. The penalty was remitted.