https://www.taxtmi.com/caselaws?id=108081 Transportation of excisable goods without a valid gate pass under Rule 52A remained a contravention attracting confiscation, even though duty had been paid and the gate pass had been issued before removal but was not carried by the vehicle due to the carrier's omission. Confiscation of the goods was therefore upheld. The penalty, however, was set aside because the assessee had handed the gate pass to the carrier and the default was not attributable to the assessee; the penalty also exceeded the rule's prescribed maximum. The redemption fine was reduced in light of the limited nature of the breach and payment of duty. en-us Wed, 15 Oct 2003 00:00:00 +0530 Wed, 28 Mar 2012 16:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108081 Transportation of excisable goods without a valid gate pass under Rule 52A remained a contravention attracting confiscation, even though duty had been paid and the gate pass had been issued before removal but was not carried by the vehicle due to the carrier's omission. Confiscation of the goods was therefore upheld. The penalty, however, was set aside because the assessee had handed the gate pass to the carrier and the default was not attributable to the assessee; the penalty also exceeded the rule's prescribed maximum. The redemption fine was reduced in light of the limited nature of the breach and payment of duty. Case-Laws Central Excise Wed, 15 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108081