TMI Blog2009 (7) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... for failure or default of statutory or civil obligations provided under the Act and the Regulations framed there under, mens rea is not an essential element for imposing penalty. Held that- it is felt that the decision of the Tribunal would be in conflict with the ratio of the Dharamendra Textiles case and consequently, it is felt that the Final Order has to be recalled and the matter reheard. Therefore, the Revenue’s ROM application is allowed by way of recalling the Final Order No. 1048/2008 dated 9-9-2008. Registry may list the case for re-hearing before the Division Bench. - E/608/2007 - 379/2009 - Dated:- 14-7-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Ms. Joy Kumari Chander, Jt. CDR, for the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . v. CCE, Mumbai-I [2006 (202) E.L.T. 177 (Tri.-LB) = 2008 (10) S.T.R. 91 (Tri.-LB)] wherein it was held that even if a decision of the Supreme Court or High Court is rendered after the order of the Tribunal, it would be a case of an error apparent from record of such order, for the reason that the superior court declared the law as it always was. (iii) Therefore, in the light of the Hon'ble Apex Court's decision in the case of Union of India v. Dharamendra Textile Processors stated above, it is respectfully prayed that the Hon'ble Tribunal may be pleased to reconsider its Final Order No. 1048/2008 dated 9-9-2008 [2009 (237) E.L.T. 363 (T)] waiving imposition of mandatory penalty under Section 11AC of Central Excise Act, 1944 on M/s. Mala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ul consideration of the matter, we find that the Tribunal had given a finding that longer period would be applicable. Detailed reasoning has been for upholding the invocation of the longer period. However, penalty was set aside only on the basis of the Hon'ble High Court of Karnataka judgment in the case of Shree Krishna Pipe Industries [2004 (165) E.L.T. 508 (Kar.)] and the Apex Court's judgment in the case of Rashtriya Ispat Nigam Ltd. [2004 (163) E.L.T. A53 (S.C.)]. However, in view of the decision of the Apex Court in the case of Dharamendra Textiles (supra), it is felt that the decision of the Tribunal would be in conflict with the ratio of the Dharamendra Textiles case and consequently, it is felt that the Final Order has to be recall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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