Mens Rea is Necessary Ingredient for Imposing Penalty under Rule 25 of Central Excise Rules: CESTAT [Read Order]

By Kalyani B. Nair - On September 12, 2023 12:15 pm - 2 mins read

Mens Rea - Mens Rea is Necessary Ingredient - Necessary Ingredient - Imposing Penalty - Central Excise Rules - CESTAT - taxscan

The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that mens rea is necessary ingredient for imposing penalty under Rule 25 of the Central Excise Rules, 2002. The present appeal has been filed by the Revenue assailing the impugned order passed by the Commissioner of Central Excise, whereby the Commissioner…

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