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of <h1>CESTAT rules no penalty for invoices without supplying inputs when no excisable goods involved</h1> <h3>BHIKKAMAL CHHOTELAL Versus COMMISSIONER OF C. EX., BHAVNAGAR</h3> The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellant, setting aside the penalty imposed for providing invoices without supplying ... Penalty - Personal penalty - Rule 26 of Central Excise Rules, 2002 - Invoices supplied without actually supplying inputs - Held that - such supply of invoices without the actually supply of raw material would not invite penal action in terms of Rule 209A (erstwhile) of Central Excise Rules in as much as no excisable goods are dealt with. In as much as the provisions of Rule 26 are pari materia to the provisions of erstwhile Rule 209A, the ratio of the above decision would apply to the facts of the instant case - penalty set asisde. The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellant, setting aside the penalty of Rs. 35,303 imposed for providing invoices without supplying inputs. The decision was based on a precedent stating that no penal action is warranted when no excisable goods are involved. The appeal was allowed with consequential relief granted to the appellant.
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