Commissioner of Central Excise Vs Pepsi Foods Ltd.

Commissioner of Central Excise vs Pepsi Foods Ltd.

Punjab And Haryana At Chandigarh · Decided on 9 September 2003 · Citation: (2004) 115 ECR 116 : (2004) 168 ELT 438

HON’BLE JUDGES

V.M. Jain, J · N.K. Sodhi, J

ACTS & SECTIONS REFERRED

Central Excise Rules, 1944 — Rule 173Q(1) · Central Excises and Salt Act, 1944 — Section 35H(1)

RESULT

Allowed

CASE NUMBER

Central Excise Case No. 41 of 2003 (O and M)

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Judgment

3 paragraphs · 131 words

N.K. Sodhi, J.—This is a petition filed u/s 35H(1) of the Central Excise Act for a mandamus requiring the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi to prepare the statement of the case and refer the following question of law which, according to the Department, arises from its order dated 5-11-2001 :-

"Whether mens rea is relevant for imposing penalty under Rule 173Q(1)(b) of the Central Excise Rules?"

We have heard the learned Counsel for the petitioner and perused the order of the Tribunal and are of the view that the aforesaid question of law arises from the order. We accordingly allow this petition and direct the Tribunal to prepare the statement of the case and refer the aforesaid question of law to this court for its opinion.