2015 (10) TMI 645 - HC - Central Excise

Stay application - Did the Tribunal fall into an error of law in its interpretation of Rule 25 of the Central Excise Rules, 2002 in the circumstances of the case and whether the expression intent in the said rule pre-supposes existence of mens rea on the part of the manufacturer/assessee to attract its application - held that - appellant shall pay the reduced redemption fine in terms of the impugned order. However, requirement of depositing penalty is hereby stayed till final disposal of this appeal. - Appeal disposed of.

Summary

The High Court of Delhi allowed exemption for CM Appl. 9602 & 9604/2014 subject to all just exceptions. CEAC 59 & 60/2014 were admitted for consideration of whether the Tribunal erred in interpreting Rule 25 of the Central Excise Rules, 2002. Stay was granted for CM Appl. 9601 & 9603/2014, with the requirement of depositing penalty stayed until final disposal of the appeal.