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1987 (6) TMI 51 - HC - Central Excise
Extract:
.......t the liability in terms of Rule 173Q(1) sub-clauses (a), (b) and (c) does not depend upon mens rea. Moreover, on merits also we would not like to interfere with the finding of fact arrived at by the Central Excise Authorities in writ jurisdiction. 10. Accordingly, Rule is partly made absolute as indicated above. There will be no order as to costs.