https://www.taxtmi.com/caselaws?id=241026 The Tribunal allowed the appeal in favor of the transporter, setting aside the penalty of Rs.50,000 imposed for clandestine removal. It was held that the transporter's lack of knowledge about the nature of the goods absolved them from liability under Rule 26 of the Central Excise Rule, 2002. The evidence showed that the transporter was not aware of the clandestine nature of the goods being transported, leading to the conclusion that no penalty could be imposed based on presumption or assumptions. en-us Tue, 07 May 2013 00:00:00 +0530 Wed, 01 Jan 2014 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241026 The Tribunal allowed the appeal in favor of the transporter, setting aside the penalty of Rs.50,000 imposed for clandestine removal. It was held that the transporter's lack of knowledge about the nature of the goods absolved them from liability under Rule 26 of the Central Excise Rule, 2002. The evidence showed that the transporter was not aware of the clandestine nature of the goods being transported, leading to the conclusion that no penalty could be imposed based on presumption or assumptions. Case-Laws Central Excise Tue, 07 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241026