https://www.taxtmi.com/caselaws?id=340645 The Tribunal set aside penalties of Rs. 25 lakh each imposed on transporters under Rule 26 of Central Excise Rules, 2002 for goods linked to clandestine removal by a manufacturer. The decision emphasized the necessity of concrete evidence demonstrating the transporter's awareness of the goods' nature or non-duty paid status for penalty imposition. As the Revenue failed to provide such evidence, the penalties were revoked, and the appeals favored the transporters. The case highlights the importance of proving conscious knowledge in penalty imposition cases involving transporters in excise matters. en-us Mon, 27 Feb 2017 00:00:00 +0530 Fri, 24 Mar 2017 07:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340645 The Tribunal set aside penalties of Rs. 25 lakh each imposed on transporters under Rule 26 of Central Excise Rules, 2002 for goods linked to clandestine removal by a manufacturer. The decision emphasized the necessity of concrete evidence demonstrating the transporter's awareness of the goods' nature or non-duty paid status for penalty imposition. As the Revenue failed to provide such evidence, the penalties were revoked, and the appeals favored the transporters. The case highlights the importance of proving conscious knowledge in penalty imposition cases involving transporters in excise matters. Case-Laws Central Excise Mon, 27 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340645