2010 (5) TMI 801 - SCH - Central Excise

Duty deposited before issuance of SCN No finding has been recorded by authorities that assessee removed goods with intention to evade duty or with mens rea - the decision in the case of COMMISSIONER OF C. EX., LUDHIANA Versus OMKAR STEEL TUBES (P) LTD 2007 (8) TMI 184 - PUNJAB & HARYANA HIGH COURT contested - Held that - SLP dismissed.