1979 (10) TMI 93 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding a penalty imposed on a petitioner for a small excess debit in their P.L.A. The petitioner argued that the excess debit was unintentional and reported it to the authorities. The Government accepted that there was no mens rea and remitted the penalty. (Case Citation: 1979 (10) TMI 93)