2002 (1) TMI 744

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... This application is for waiver of pre-deposit of an amount of penalty of Rs. 10,000/- and for stay of recovery thereof, pending the appeal. 2. Examined the records and heard both sides. The applicants are registered dealers of excisable goods. On 2-7-99 a consignment of such goods being transported in a tempo under cover of invoice dated 30-6-99 were intercepted by officers of Central Excise. T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he party against the order of adjudication, the Commissioner (Appeals) set aside the confiscation but upheld the penalty under Rule 173Q(1)(bbb). Hence the appeal and the present application. 3. Ld. Consultant for the applicants submits that they have not committed any offence contemplated under Clause (bbb) ibid and that there is no finding to this effect in the impugned order. He, therefore, c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... usal of this provision of law, I note that mens rea is a necessary ingredient of this provision inasmuch as it has been laid down that a registered dealer who enters willfully wrong or incorrect particulars in the invoice issued for the excisable goods dealt by him with intent to facilitate the buyer to avail of credit of the duty of excise in respect of such goods which is not permissible under .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X