https://www.taxtmi.com/caselaws?id=43886 Penal or confiscatory liability under excise law cannot be fastened on a transporter, driver or helper merely because they handled goods on the strength of consignor-supplied documents. The text states that where the parties were not manufacturers and there was no material showing participation in the manufacturing process or culpable involvement in defective duty documents, knowledge or reason to believe that the goods were liable to confiscation could not be inferred. On that basis, the show cause notices and seizure action were described as unsustainable and were quashed, because the requisite basis for invoking penal consequences was absent. en-us Tue, 22 Feb 1994 00:00:00 +0530 Mon, 21 Jun 2010 16:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43886 Penal or confiscatory liability under excise law cannot be fastened on a transporter, driver or helper merely because they handled goods on the strength of consignor-supplied documents. The text states that where the parties were not manufacturers and there was no material showing participation in the manufacturing process or culpable involvement in defective duty documents, knowledge or reason to believe that the goods were liable to confiscation could not be inferred. On that basis, the show cause notices and seizure action were described as unsustainable and were quashed, because the requisite basis for invoking penal consequences was absent. Case-Laws Central Excise Tue, 22 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43886