2025-VIL-366-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Clandestine Removal of Goods, Penalty under Rule 26 of Central Excise Rules, 2002 - Appellant is a transport company that transported finished goods (S.S. Welded Pipes/Tubes) of third party without cover of Central Excise invoices and without payment of Central Excise duty. During investigations, it was found that the party had cleared goods clandestinely and the appellant knowingly transported these goods without proper documentation - Whether the penalty imposed on the transporter under Rule 26(1) of the Central Excise Rules, 2002 is justified - HELD - the appellant was fully aware that the goods transported by them were liable for confiscation as they were cleared clandestinely by the manufacturer without payment of duty. The Tribunal relied on the statements of the appellant's manager admitting to transporting the goods without Central Excise invoices and under "Kacha Challans" - Transporter cannot escape responsibility by claiming ignorance of excise laws, as they are expected to ensure that goods are transported with proper documentation. The Tribunal rejected the appellant's arguments that the penalty was based on assumptions and that the decisions relied upon by the appellant were distinguishable on facts - The Commissioner had rightly imposed the penalty on the appellant under Rule 26(1) of CER, 2002 as the appellant was aware that the goods transported were liable for confiscation - the impugned order imposing penalty under Rule 26(1) of the Central Excise Rules, 2002 is upheld and the appeal is dismissed
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