https://www.taxtmi.com/caselaws?id=106721 Rule 209A of the Central Excise Rules, 1944 applies only where a person deals with excisable goods knowing, or having reason to believe, that they are liable to confiscation. Transport companies that merely carried goods booked by third parties could not be penalised in the absence of evidence that they loaded the goods from the manufacturer's premises or knew of their alleged non-duty-paid character. Mere receipt of goods with invoices and goods receipt notes was insufficient to attract the penalty. The penalty against the transporters was therefore held unsustainable and was set aside. en-us Wed, 11 Sep 2002 00:00:00 +0530 Thu, 15 Mar 2012 13:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106721 Rule 209A of the Central Excise Rules, 1944 applies only where a person deals with excisable goods knowing, or having reason to believe, that they are liable to confiscation. Transport companies that merely carried goods booked by third parties could not be penalised in the absence of evidence that they loaded the goods from the manufacturer's premises or knew of their alleged non-duty-paid character. Mere receipt of goods with invoices and goods receipt notes was insufficient to attract the penalty. The penalty against the transporters was therefore held unsustainable and was set aside. Case-Laws Central Excise Wed, 11 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106721