2003 (9) TMI 108 - HC - Central Excise

Summary

The High Court of Punjab & Haryana at Chandigarh directed the Customs, Excise and Gold (Control) Appellate Tribunal to refer the question of law regarding the relevance of mens rea for imposing penalty under Rule 173Q(1)(b) of the Central Excise Rules. The court allowed the petition and instructed the Tribunal to prepare the statement of the case for its opinion.