https://www.taxtmi.com/caselaws?id=752011 CESTAT NEW DELHI upheld penalties under Rule 26 of CER against company director and truck drivers for abetting clandestine removal of gutka resulting in duty evasion. The tribunal rejected appellants' arguments regarding drivers' education levels, holding that transporters and drivers are aware of requirement to carry proper bills/invoices when transporting commercial goods. The court noted drivers routinely carry documentation for authority checks and recipient acknowledgment, establishing knowledge of legal obligations regardless of education level. Appeal dismissed with penalties sustained. en-us Tue, 30 Apr 2024 00:00:00 +0530 Wed, 01 May 2024 22:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752011 CESTAT NEW DELHI upheld penalties under Rule 26 of CER against company director and truck drivers for abetting clandestine removal of gutka resulting in duty evasion. The tribunal rejected appellants' arguments regarding drivers' education levels, holding that transporters and drivers are aware of requirement to carry proper bills/invoices when transporting commercial goods. The court noted drivers routinely carry documentation for authority checks and recipient acknowledgment, establishing knowledge of legal obligations regardless of education level. Appeal dismissed with penalties sustained. Case-Laws Central Excise Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752011