https://www.taxtmi.com/caselaws?id=110862 Penalty under Rule 173Q of the Central Excise Rules, 1944 could not be sustained where seized goods were found at a transporter's premises and the appellant had consistently denied any connection with them as manufacturer or trader. The adjudicating authority was required to examine that denial after remand, but instead confirmed penalty on the basis of the transporter's request for provisional release. That request did not establish that it was made at the appellant's instance, and no cogent evidence linked the goods to the appellant or showed that they had been cleared by it. In the absence of such linkage, penalty was legally untenable. en-us Wed, 28 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 18:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110862 Penalty under Rule 173Q of the Central Excise Rules, 1944 could not be sustained where seized goods were found at a transporter's premises and the appellant had consistently denied any connection with them as manufacturer or trader. The adjudicating authority was required to examine that denial after remand, but instead confirmed penalty on the basis of the transporter's request for provisional release. That request did not establish that it was made at the appellant's instance, and no cogent evidence linked the goods to the appellant or showed that they had been cleared by it. In the absence of such linkage, penalty was legally untenable. Case-Laws Central Excise Wed, 28 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110862