2007 (10) TMI 70

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....ruck with an option to the appellant to redeem the same on payment of redemption fine of Rs. 1 lakh and to penalty of Rs. 1 lakh imposed upon the appellant under the provisions of Rule 209A. 2. The appellant is a transporter engaged in the activities of transporting the goods, the said truck was intercepted by the Central Excise Officers on 5-11-1996, when it was transporting the goods loaded f....

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....t be held to be guilty. We agree with the above contention of the ld. Advocate. No evidence showing the appellant's involvement in the wrong claim of exemption by M/s. Sunil Mills Ltd. has come on record. The Driver and the transporter are not expected to be excise experts and verify the correctness of the documents handed over to them by the consigners. Admittedly, the consignment was accompanied....