2008 (1) TMI 736 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal filed by the Revenue against the order setting aside the confiscation of a truck and penalty imposition. The Commissioner (Appeals) found no evidence that the owner or driver had knowledge of the contraband goods found in the truck inside a factory premises. The appeal was dismissed as the Revenue failed to prove the owner's or driver's knowledge of the contraband goods.