https://www.taxtmi.com/caselaws?id=246474 Penalty on a transporter under Rule 26 of the Central Excise Rules was held unsustainable where the goods were received in sealed and packed condition and transport documents were prepared on the consignor's declaration. The Tribunal observed that a transporter is not required to act as an excise officer or independently verify whether goods are duty-paid before carriage. It also noted that no duty-confirmation proceedings had been initiated against the manufacturer despite the allegation that the goods were non-duty-paid. On that basis, the penalty against the transporter was set aside and consequential relief followed. en-us Tue, 22 May 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246474 Penalty on a transporter under Rule 26 of the Central Excise Rules was held unsustainable where the goods were received in sealed and packed condition and transport documents were prepared on the consignor's declaration. The Tribunal observed that a transporter is not required to act as an excise officer or independently verify whether goods are duty-paid before carriage. It also noted that no duty-confirmation proceedings had been initiated against the manufacturer despite the allegation that the goods were non-duty-paid. On that basis, the penalty against the transporter was set aside and consequential relief followed. Case-Laws Central Excise Tue, 22 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246474