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2017 (3) TMI 1200 - CESTAT HYDERABADImposition of penalty u/r 26 of CER 2002 on transporters - clandestine removal - The allegations against the respondents are that they did not carry the way bill/invoice in regard to the goods carried in the vehicle - Held that: - there is no proper evidence to establish the fact that the goods were clandestinely removed. It may be a fact that the drivers of the lorries did not carry the invoices at the time of interception. The Commissioner has observedthat there is no evidence to prove that the lorry drivers or the owners had involved themselves in clandestine clearance. The goods were accepted and carried by the drivers on the assurance that they would be issued invoices - For imposing penalty u/r 26 of CER, 2002 mens rea is essential, which is not there in the present case - penalty rightly set aside - appeal dismissed - decided against Revenue.
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