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2004 (9) TMI 161 - AT - Central ExciseExtract: .......noted judgment, has held that penalty under Section 112 is not imposable when there is no mens rea in non-fulfilment with a view to evade the duty. In that view of the matter, the impugned order, imposing penalty against the appellant, is set aside and the appeal is allowed. The impugned order is modified only to this extent by allowing the appeal.
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