Transporter Penalty u/r 26 Overturned; Not Required to Verify Manufacturer's Duty Compliance in Central Excise Laws.

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....Imposition of penalty u/r 26 of CER, 2002 on transporter - contraband items - transporter can not be expected to be the expert of Central Excise laws to find out before transporting the goods as to whether the manufacturer has correctly discharged the duty burden or not - penalty set aside - AT....