IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.102 OF 2008 The Commissioner of Central Excise, Thane - II ..Appellant. V/s. M/s.S.D. Enterprises ..Respondent. Mr.A.S. Rao for the Appellant. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 13TH AUGUST, 2008. P.C. : 1. The original authority imposed penalty of Rs.5,00,000/-. The appellant authority after recording a finding that there was no intention to evade central excise duty refund the penalty of Rs.25,000/-. The tribunal confirmed the finding of the appellate authority that there was no intention to evade the central excise duty because the goods were found in factory itself has held that if there was no mens rea involved, there was no justification in imposing any penalty. We do not see any reason to interfere. No question of law arises in this appeal. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.