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2021 (3) TMI 782 - AT - Central ExciseLevy of penalty u/r 26 of Central Excise Rules, 2002 - Clandestine removal - Filter Cigarettes - penalty levied appellant has not obtained invoices before booking consignment - HELD THAT:- From section 26 of CER, it is very much clear that any person who acquires possession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these rules, shall be liable to a penalty. From the facts of the case neither Revenue nor the statement of the appellant having knowledge of description of the goods and the goods in question are not duty paid. Further, the appellant is only booking agent who facilitates the persons coming to the Railway counter for booking and charging ₹ 100/- for booking and assistance. The appellant was nowhere had opportunity to know about the description of the goods or duty paying character of the goods. In the absence of such element of knowledge, provisions of Rule 26 of the Rules cannot be attracted in the facts and circumstances. Thus, without establishing knowledge of the appellant about the character of non payment of duty and description of the goods, penalty under Rule 26 of Central Excise Rules, 2002 is not imposable - appeal allowed - decided in favor of appellant.
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