Liability to pay fine and penalty - The Punjab & Haryana High ...

High Court Overturns Order, Stresses Need to Prove Mens Rea for Penalties Under Central Excise Act.

May 15, 2024

Case Laws Central Excise HC

Liability to pay fine and penalty - The Punjab & Haryana High Court allowed the appeal, quashing the impugned order. The Court emphasized the necessity of proving mens rea for imposing penalties under Section 11AC and ruled that proper reconciliation of records with valid invoices negated the presumption of intent to evade duty. The decision reaffirms the importance of adherence to procedural and evidentiary standards in the imposition of statutory penalties.

View Source

← Previous Next →

Liability to pay fine and penalty - The Punjab & Haryana High ...

High Court Overturns Order, Stresses Need to Prove Mens Rea for Penalties Under Central Excise Act.

May 15, 2024

Case Laws Central Excise HC

You may also like:

Levy of penalty u/s 54(1)(2) of the U.P. VAT Act, 2008 - men-rea - The Court concluded that mens rea is indeed an essential prerequisite for imposing a penalty under...

This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

If there is no mens rea, no mandatory penalty u/s 11AC - SC

Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

Levy of penalty - non filling up of Part 'B' of the e-Way Bill - existence of mens rea or not The High Court referenced a specific case and highlighted that the issue of...

The Central Government rescinded Notification No. 10/2022-Central Excise and Notification No. 11/2022-Central Excise, both dated 30th June 2022, pertaining to the...

Levy of penalty - mens rea in evasion of tax - It is well settled that by merely using the expression “mens rea”, it would not amount to concluding that there was a...

The High Court held that for imposing penalty u/s 10(d) of the Central Sales Tax Act, the existence of mens rea (culpable mental state) must be established. Merely...

Mere failure to carry the prescribed declaration form duly filled in is liable for penalty as per provisions of Section 78 (5) of the RST Act, and there is no need to...

Penalty u/s 114(i) on CHA - Export of "Carbon Black" - Obligation of CHA for the unauthorized loading of the container without LEO (Let Export Order) - The Tribunal...

CENVAT Credit availed wrongly on Capital goods - there is no sufficient evidence to prove Mens rea or guilt on the part of the assessee - no penalty - HC

Penalty u/s 116 – There was no requirement of proving mens rea on the part of person-in-charge of conveyance - CGOVT

Imposition of penalty - The mens rea is not required to be proved as necessary ingredient for imposition of penalty under sub-section (5) of Section 78, on proving...

Penalty u/s 271(1)(b) - Default by assessee - mens rea is not an essential element for imposing penalty for non compliance of notices issued by AO - penalty confirmed - AT

Detention of goods on onward journey - detention on ground goods dispatched to different place than mentioned in documents - levy of penalty u/s 129 of UPGST Act -...

Quick Updates: