https://www.taxtmi.com/caselaws?id=3045 Confiscation of a truck and penalty on a transporter under Rule 209A were found unsustainable where the record showed only carriage of goods on the basis of invoices and delivery challans supplied by the consignor. In the absence of evidence linking the transporter to the fictitious consigner or to any conscious involvement in the wrongful exemption claim, the transporter was not expected to verify the excise correctness of apparently regular documents furnished with the consignment. The operative principle is that transporter penalty requires proof of knowledge or participation in the contravention, which was not established on these facts. en-us Wed, 24 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3045 Confiscation of a truck and penalty on a transporter under Rule 209A were found unsustainable where the record showed only carriage of goods on the basis of invoices and delivery challans supplied by the consignor. In the absence of evidence linking the transporter to the fictitious consigner or to any conscious involvement in the wrongful exemption claim, the transporter was not expected to verify the excise correctness of apparently regular documents furnished with the consignment. The operative principle is that transporter penalty requires proof of knowledge or participation in the contravention, which was not established on these facts. Case-Laws Central Excise Wed, 24 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3045