2015 (6) TMI 372

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sus Pepsi Foods Limited [2010 (12) TMI 15 - Supreme Court of India] - In view of the settled position of law, no other and further order is required to be passed in this appeal - Appeal disposed of. - CEA No. 2 of 2011 - - - Dated:- 26-5-2015 - Sanjay Karol And P. S. Rana,JJ. For the Petitioner : Mr Ashok Sharma, Assistant Solicitor General of India For the Respondent : Mr Suneet Goel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tituent of such an offence. But when factually no fraud or suppression or misstatement is alleged by the Revenue against the respondent in the show-cause notice the imposition of penalty under Section 11-AC is wholly impermissible. 23. The court in this connection may remind itself of the fundamental principle: (AC P.496 E) that an accused person cannot be convicted without proof of mens r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt for an act of deliberate deception by the assessee with the intent to evade duty by adopting any of the means mentioned in the section. (emphasis supplied). 3. In view of the settled position of law, no other and further order is required to be passed in this appeal. Appeal is disposed of accordingly. Pending applications, if any also stand disposed of. - - TaxTMI - TMITax - Central .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X