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2015 (6) TMI 372 - HIMACHAL PRADESH HIGH COURT

2015 (6) TMI 372 - HIMACHAL PRADESH HIGH COURT - TMI - 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, Chandigarh Versus 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 .....

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parties that the question of law is no longer res-integra, 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 statues create an offence and an ingredient of the offence is a deliberate attempt to evade duty either by fraud or misrepresentation, the statute requires "mens-rea" as a necessary constit .....

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