Mens Rea need not to be proven in case of mandatory penalty–HC

CA Urvashi Porwal Brief of the Case In the case CCE V/s Nazareth Alloys (High Court of Bombay at Goa), it has been held that by following the judgement of the Hon’ble Apex Court in the case of ‘Dharmendra Textile Processors’ in case provisions of law provides for mandatory penalty, then revenue need not establish mens rea. Brief Facts The only point for consideration was whether the reliance placed by the CESTAT in the judgment of the Larger Bench The in the case of Bhillai Conductors Pvt. Ltd. V/s. CCE, Raipur – 2000 (125) ELT 781 (Tribunal) was justified in the facts and the...