https://www.taxtmi.com/caselaws?id=107967 Rule 26 of the Central Excise Rules, 2001 was treated as targeting persons who acquire, transport, remove, or otherwise deal with excisable goods after obtaining them from a manufacturer, making its application to a manufacturer doubtful at the prima facie stage. Penalty under the rule also requires knowledge or reason to believe that the goods are liable to confiscation, and the record did not prima facie show that the applicant knew or had reason to believe, when selling the sugar, that the exporter would not export it. Mens rea was therefore not established prima facie, and waiver of pre-deposit with stay of recovery was granted. en-us Mon, 15 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 11:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107967 Rule 26 of the Central Excise Rules, 2001 was treated as targeting persons who acquire, transport, remove, or otherwise deal with excisable goods after obtaining them from a manufacturer, making its application to a manufacturer doubtful at the prima facie stage. Penalty under the rule also requires knowledge or reason to believe that the goods are liable to confiscation, and the record did not prima facie show that the applicant knew or had reason to believe, when selling the sugar, that the exporter would not export it. Mens rea was therefore not established prima facie, and waiver of pre-deposit with stay of recovery was granted. Case-Laws Central Excise Mon, 15 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107967