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1998 (11) TMI 257 - AT - Central ExciseExtract: ....... in other pursuits. 5. emsp Therefore while agreeing with the DR that the penalty need not be indicative of the existence of mens rea. I find that the action taken by the department was excessive. I, therefore, allow this appeal, set aside the lower order and direct consequential relief. 6. emsp The stay application is also disposed of accordingly.
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