2005 (6) TMI 340

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....dent. [Order]. -  This appeal against penalty of Rs. 4,000/- is by the driver of a vehicle which transported non-duty paid excisable goods out of the factory of M/s. T.M. Textiles (P) Ltd. The impugned penalty is under Rule 209A of the C.E. Rules, 1944 whereunder a person acquiring possession of, or otherwise physically dealing with, any such goods, with the knowledge or belief that suc....

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.... anyone who acquired possession of or otherwise physically dealt with, excisable goods had a legal obligation to ensure that such goods were not liable to confiscation on any ground whatsoever. Such person would not plead ignorance of Central Excise law which held that non-duty paid excisable goods removed from factory are liable to confiscation unless shown to be exempt from payment of duty. Tran....