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2016 (11) TMI 1489 - AT - Central ExcisePenalty u/r 26 of the CER, 2002 - imposition of penalty on the ground that the appellant being a regular transporter and himself prepared consignment note for delivery of the goods at Muradabad and consequently the said goods were delivered at Surat - Held that: - Provisions of Rule 26 of CER, would get attracted only if any person who acquires possession of, or is in anyway concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with any excise goods, which he knows or has reason to believe are liable to confiscation under the Rules - In the case in hand it is on record that appellant is being a transporter, documents like Excise invoice were available with him - penalty not sustainable - appeal allowed - decided in favor of appellant.
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