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2015 (10) TMI 911 - CESTAT CHENNAI

2015 (10) TMI 911 - CESTAT CHENNAI - TMI - Penalty under Rule 173GG of Central Excise Rules, 1944 - Mens Rea - Held that:- Without foundation in the original show cause notice to levy penalty under Rule 173GG, right to defense cannot be denied. No one can be held deterrently violating the principles of natural justice. The most interesting feature of this appeal is that there was disproportionate penalty of ₹ 1,70,000/- for the default of payment of duty of ₹ 7,235/-. It is settled p .....

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rights. Therefore, rule making authority being subordinate to legislation no scope is provided to that authority to prescribe any disproportionate penalty. This ground is alone enough to set aside the penalty imposed. - element of mens rea was also recognized by the Hon’ble Kerala High Court in the case of Superintendent of Central Excise Vs. Sance Pharmaceuticals [2009 (1) TMI 288 - HIGH COURT OF KERALA AT ERNAKULAM] - Decided in favour of assessee. - E/S/40654/2015 and E/41677/2013 - Final Ord .....

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otice is available on record. It is only consequence of the show cause notice extracted in the adjudication order dated 15.4.2011. It is also the submission of the appellant that it took 11 years for the adjudicating authority to adjudicate the matter from the date of show-cause notice as stated above. The appellant has suffered undesirable penalty of ₹ 1,70,000/- under Rule 173GG of Central Excise Rules, 1944. 2. Revenue supports the adjudication. 3.1 Appellate authority granted relief of .....

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