https://www.taxtmi.com/caselaws?id=54932 Penalty under Rule 173Q was considered unsustainable where the duty on removed goods had already been paid before the show-cause notice, but confiscation of the goods and redemption fine were supported because the removal occurred without duty payment and without invoice. Penalty under Rule 209A was upheld against the lorry driver, as transporting excisable goods removed without duty-paying documents was sufficient to infer the requisite knowledge or belief. Confiscation of the lorry was set aside because no evidence established the owner's direct or indirect role, knowledge, or involvement in the illegal transport, which was necessary to satisfy the statutory condition for confiscation. en-us Wed, 22 Jun 2005 00:00:00 +0530 Fri, 22 Oct 2010 17:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54932 Penalty under Rule 173Q was considered unsustainable where the duty on removed goods had already been paid before the show-cause notice, but confiscation of the goods and redemption fine were supported because the removal occurred without duty payment and without invoice. Penalty under Rule 209A was upheld against the lorry driver, as transporting excisable goods removed without duty-paying documents was sufficient to infer the requisite knowledge or belief. Confiscation of the lorry was set aside because no evidence established the owner's direct or indirect role, knowledge, or involvement in the illegal transport, which was necessary to satisfy the statutory condition for confiscation. Case-Laws Central Excise Wed, 22 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54932