1979 (10) TMI 93

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..... 9
Central Excise
P.L.A. excess debit - Absence of mens rea - No penalty imposable
[Order per : Shri D. N. Mehta, Additional Secretary]. - Government of India have carefully considered the rev .....

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..... rnment accept the petitioner's contention that the ingredients of mens rea which alone would justify imposition of personal penalty are missing in the case. 4. The revision application is therefore a .....

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