In the absence of element of mens area, the appellant's conduct ...

Appellant's Actions Lack Mens Rea; Extended Time Proviso Inapplicable; No Charges for Suppression or Misstatement of Facts.

July 19, 2019

Case Laws Central Excise AT

In the absence of element of mens area, the appellant's conduct cannot be construed to fall within the five elements as required for invoking the extended time proviso - the charges of willful suppression or mis-statement of facts cannot be invoked

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In the absence of element of mens area, the appellant's conduct ...

Appellant's Actions Lack Mens Rea; Extended Time Proviso Inapplicable; No Charges for Suppression or Misstatement of Facts.

July 19, 2019

Case Laws Central Excise AT

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