2016 (11) TMI 1489

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..... eld 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 appe .....

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..... ules, 2002 needs to be sustained for the reason 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 hence provisions of Rule 26 gets attracted. It is his submission that the appellant being a regular transporter was in knowledge of the happening in respect of the transpor .....

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..... Rule 26 of Central Excise Rules, 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 .....

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