2007 (6) TMI 444 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Kolkata allowed the appeal as there was no finding of mens rea against the appellant, and the penalty imposed for technical breach was not justified. The appellant's argument was supported by the judgment of the Hon'ble Supreme Court in the case of M/s. Hindustan Steel Ltd. v. State of Orissa - 1978 (2) E.L.T. (J159) (S.C.).