2008 (5) TMI 530

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..... transporters to aid or abet the clandestine activity of the manufacturer, they cannot be held guilty of any violation. Mere providing vehicles and transporting goods will not attract any penal action against them - penalty set aside - appeal allowed.
Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri Ketan Patel, for the Appellant. Shri K.J. Sanchis, JDR, for the Respondent. .....

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..... be expert in Central Excise laws and to find out before carrying out transportation as to whether the assessee is required to pay Central Excise duty or not in respect of the goods being transported by them. The transporters are primarily engaged in transportation of the goods which may be from the assessee who is a small scale industry and not liable to pay duty or their goods may be exempted und .....

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