2008 (5) TMI 530

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...., JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J]. - Both the appeals are being disposed off by a common order as they arise out of same impugned order passed by the CCE, Daman, vide which he has imposed penalties of Rs. 40,000/- and Rs. 50,000/-, on the appellants in terms of Rule 209A of Central Excise Rules, 1944, on the findings that they have provided their vehicles and tra....

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....ir goods may be exempted under a particular notification, in which case again, assessee will not be liable to pay any duty. Transporter cannot be expected to check all the above facts as to whether find out correct position before transportation of the goods, unless there is an allegation to show that the transporter was otherwise aware of the excisability of the goods and has connived intentional....