https://www.taxtmi.com/caselaws?id=102862 Penalty under Rule 209A of the Central Excise Rules, 1944 requires proof that the person dealt with excisable goods knowing or having reason to believe they were liable to confiscation; absent evidence of such knowledge, the penalty is not sustainable. Confiscation of the conveyance depends on use of the vehicle in contravention of excise law and the relevant knowledge or connivance requirement; where the record does not show that the driver knew the goods were liable to excise consequences, confiscation cannot be sustained. The text states that both the penalty and confiscation orders were set aside. en-us Fri, 13 Sep 2002 00:00:00 +0530 Thu, 16 Feb 2012 15:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102862 Penalty under Rule 209A of the Central Excise Rules, 1944 requires proof that the person dealt with excisable goods knowing or having reason to believe they were liable to confiscation; absent evidence of such knowledge, the penalty is not sustainable. Confiscation of the conveyance depends on use of the vehicle in contravention of excise law and the relevant knowledge or connivance requirement; where the record does not show that the driver knew the goods were liable to excise consequences, confiscation cannot be sustained. The text states that both the penalty and confiscation orders were set aside. Case-Laws Central Excise Fri, 13 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102862