https://www.taxtmi.com/caselaws?id=165771 Penalty on a transporter for carrying electric wires and cables without Central Excise gate passes was found unjustified because the record did not show any intentional involvement in alleged illicit dealings. The Government noted that the consignors and consignees were not shown to be fictitious on the evidence relied on, and that a transporter, rather than a manufacturer, could not reasonably be expected to insist on gate passes from the consignor in the circumstances reflected by the bills and records. The penalty was therefore set aside. en-us Sat, 17 Jan 1981 00:00:00 +0530 Mon, 11 Aug 2014 16:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165771 Penalty on a transporter for carrying electric wires and cables without Central Excise gate passes was found unjustified because the record did not show any intentional involvement in alleged illicit dealings. The Government noted that the consignors and consignees were not shown to be fictitious on the evidence relied on, and that a transporter, rather than a manufacturer, could not reasonably be expected to insist on gate passes from the consignor in the circumstances reflected by the bills and records. The penalty was therefore set aside. Case-Laws Central Excise Sat, 17 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165771