https://www.taxtmi.com/caselaws?id=123709 Penalty under Rule 209A of the Central Excise Rules, 1944 is not automatic against a transporter merely for carrying goods from factory premises. Liability depends on evidence that the transporter knew the excisable character of the goods and knowingly aided or abetted clandestine removal or duty evasion. Where the goods were moved on the basis of invoices and there is no material showing connivance, intentional facilitation, or awareness of illicit removal, the transporter cannot be treated as guilty of the alleged violation. On those facts, the penalty was set aside. en-us Thu, 29 May 2008 00:00:00 +0530 Wed, 06 Sep 2017 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123709 Penalty under Rule 209A of the Central Excise Rules, 1944 is not automatic against a transporter merely for carrying goods from factory premises. Liability depends on evidence that the transporter knew the excisable character of the goods and knowingly aided or abetted clandestine removal or duty evasion. Where the goods were moved on the basis of invoices and there is no material showing connivance, intentional facilitation, or awareness of illicit removal, the transporter cannot be treated as guilty of the alleged violation. On those facts, the penalty was set aside. Case-Laws Central Excise Thu, 29 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123709