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Commissioner of Central Excise, Chandigarh-I Versus M/s Saluja Exim Ltd & Another

2015 (6) TMI 372 - HIMACHAL PRADESH HIGH COURT

Imposition of penalty - Mens Rea - Whether the penalty under Rule13(1) of CENVAT Credit Rules, 2002 was to be imposed even if there was no mens rea on the part of the assessee - Held that:- Decision in the case of Commissioner of Central Excise, Chan .....

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Sanjay Karol And P. S. Rana,JJ. For the Petitioner : Mr Ashok Sharma, Assistant Solicitor General of India For the Respondent : Mr Suneet Goel, Adv. ORDER Sanjay Karol, J. (Oral) Appeal was admitted on the following substantial question of law:- &qu .....

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ra, as it stands decided by the Hon ble Supreme Court of India in Commissioner of Central Excise, Chandigarh Versus Pepsi Foods Limited, (2011) 1 Supreme Court Cases 601; wherein it has been held that:- 22. "It is well settled that when the stat .....

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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 princi .....

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arliament." (See the decision of the House of Lords in Vane v. Yiannopoullos and the opinion of Lord Reid at AC p.496 E: ALL ER P.823). 24. In Vane, the word "knowingly" was used in the statute as a condition of creating liability. 25. .....

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