Penalty under Rule 25 of Central Excise Act necessitate ‘mens rea’ establishment

Nandan Auto Tech Limited Vs Commissioner of Central Excise (Punjab and Haryana High Court) Introduction: The case of Nandan Auto Tech Limited vs Commissioner of Central Excise delves into crucial nuances regarding penalty imposition under Rule 25 of the Central Excise Act, 1944. The Punjab and Haryana High Court’s ruling sheds light on the necessity of ‘mens rea’ for the imposition of penalties. Detailed Analysis: The crux of the matter lies in the interpretation of Section 11AC of the Central Excise Act, which mandates the presence of ‘mens rea’ for the impositio...