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2017 (3) TMI 1148 - CESTAT NEW DELHIImposition of penalty u/r 26 of CER, 2002 on transporter - contraband items - appellants claim that they have neither transported the goods nor dealt with the same nor had any knowledge or reasons to believe that the goods which were in sealed packages were contraband goods - Held that: - the Revenue failed to produce evidence on record to show that the appellant was aware of the contents of the bags recovered from their premises or non-duty paid character of the same - in the case of Vijay Transport Co. Ltd. vs. CCE Daman [2008 (5) TMI 530 - CESTAT, AHMEDABAD], Tribunal has observed that 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 - appeal allowed - decided in favor of assessee.
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