2010 (9) TMI 936

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..... ted:- 27-9-2010
E/162-163/2004 and Cross Objection Nos. E/CO/76-77/2004 - 1041-1042/2010
Central Excise
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Ms. Jyoti Balasundaram and Dr. Chittaranjan Satapathy, JJ. Shri C. Rangaraju, SD .....

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..... 1-5-2001), the element of mens rea is not required to be established for the purpose of levy of interest under Section 11AB. We agree with the Revenue that the Commissioner (Appeals) has wrongly set a .....

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