https://www.taxtmi.com/caselaws?id=115329 Confiscation of branded goods and penalty on a purchaser could not be sustained where the purchaser had bought the goods under proper invoices and stated that he was unaware of their excisability. The essential element of knowledge that the goods were cleared without payment of duty, or were liable to confiscation, was not established on the record. In the absence of proof of such knowledge, confiscation and the consequential penalty were held unjustified and were set aside. en-us Fri, 01 Apr 2005 00:00:00 +0530 Sat, 26 May 2012 11:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115329 Confiscation of branded goods and penalty on a purchaser could not be sustained where the purchaser had bought the goods under proper invoices and stated that he was unaware of their excisability. The essential element of knowledge that the goods were cleared without payment of duty, or were liable to confiscation, was not established on the record. In the absence of proof of such knowledge, confiscation and the consequential penalty were held unjustified and were set aside. Case-Laws Central Excise Fri, 01 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115329