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2006 (8) TMI 198 - HC - Central ExciseExtract: .......that there was no mens rea on the part of the assessee in not shown, in any manner, to be unreasonable or perverse. 7. Accordingly, we hold that the view taken by the Tribunal while upholding setting aside of the penalty on the ground that there was no mens rea on the part of the assessee does not call for any interference. The appeal is dismissed.
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