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2010 (3) TMI 57 - PUNJAB & HARYANA HIGH COURTDelay payment of Duty – Penalty- Brief facts of the case are that the Respondent-Assessee was required to pay excise duty for the month of August’ 2003 on or before 05.09.2003. The Respondent-Assessee partially deposited the duty before 05.09.2009 but the remaining amount of duty was deposited in three different installments. The Revenue issued Show Cause Notice proposing levy of penalty on account of delayed payment of duty. – held that - The duty was not deposited on being pointed out by Department but they voluntarily deposited the duty. In the judgements cited by Counsel for the Respondent-Assessee, we had already held that penalty cannot be imposed in the absence of mens rea and delay in payment of duty cannot be treated as non-payment of duty with mens rea. In the present case, delay has occurred on account of seizure of record, freezing of accounts by DRI and arrest of Directors of the Company. It is not the case of the Revenue that there was mens rea on the part of Respondent-Assessee in delayed payment of duty. It is not even the case of the Revenue that duty was deposited when it was pointed out by the Revenue. – penalty not to be imposed.
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