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of <h1>CESTAT waives pre-deposit penalties for invoicing issue</h1> <h3>M/s. Duggar Fiber Pvt. Ltd., Shri Ashok Chauhan Versus C.C.E., Delhi-I</h3> M/s. Duggar Fiber Pvt. Ltd., Shri Ashok Chauhan Versus C.C.E., Delhi-I - TMI The judgment by Appellate Tribunal CESTAT NEW DELHI in 2015 waived pre-deposit penalties of Rs. 2 lakh and Rs. 1 lakh on the applicants for issuing invoices without corresponding supply of inputs. The Tribunal considered that Rule 26(2) was not applicable for the period before 01.03.2007 and granted stay unconditionally, following a previous similar case.
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