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2009 (9) TMI 1010 - AT - Central ExciseExtract: ......., Aurangabad vs. Wockhardt Ltd. (supra) it was held that Section 11AC is not applicable when there is no mens rea against the assessee. In this case also the Revenue has failed to establish any mens rea against the assessee / respondent. 11. Considering the same, I do not find any merit in the appeal and the same is dismissed. (Pronounced in Court)
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