The Union Of India & Or. vs Dharamendra Textile Processors & Ors.

Authority: Supreme Court Date: 2008-09-29 Section: 271(1)(c), 271B, 271C, 271F, 272A, 276, 276C, 11A, 11AC, 96ZO Acts: Central Excise Act 1944, Central Excise Rules 1944, Income Tax Act 1961, Finance Act 1996, Finance Act 2000, Central Excise Tariff Act 1985, Induction Furnace Annual Capacity Determination Rules 1997, Hot-air Stenter Independent Textile Processors Annual Capacity Determination Rules 1998, Hot-air Stenter Independent Textile Processors Annual Capacity Determination Rules 2000 Result: Revenue Citation: (2008) 219 CTR (SC) 617 : (2008) 306 ITR 277 : (2008) 174 TAXMAN 571 : (2008) 14 DTR 114 Justices: Dr. Arijit Pasayat, P. Sathasivam & Aftab Alam, JJ. Appeal No: Civil Appeal Nos. 3397 to 3399 & 10289 to 10303 of 2003*; 4094 & 4096 of 20
Whether Section 11AC of the Central Excise Act 1944, inserted by Finance Act 1996, requires mens rea as an essential ingredient for imposing penalty and whether there is discretion to levy penalty below the prescribed minimum --- Held No; penalty under Section 11AC is mandatory and equal to the duty determined when evasion is due to fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty, with no discretion to reduce it below the statutory minimum, except as provided in the provisos for timely payment.

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