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2006 (9) TMI 186 - HC - Central ExciseExtract: .......t was held that element of mens rea is normally required to be shown for imposition of penalty. Same view was taken in the Commissioner of Income-tax, West Bengal v. Anwar Ali, AIR 1970 SC 1782. View taken by the Tribunal, in the circumstances, cannot be held to be illegal or perverse. No substantial question of law arises. The appeal is dismissed.
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