https://www.taxtmi.com/caselaws?id=203398 Amended provisions effective 1.3.2007 do not apply to acts committed earlier. Despite non-applicability of rule 26(2), HC held penalty may be imposed on a person who issued invoices without delivery and was concerned in selling goods liable to confiscation; such a person cannot escape liability by pleading mere issuance of invoices. Rules 25(1)(d) and 26(1) are applicable where intent to enable evasion of duty is found (a finding left unchallenged). Quantum of penalty was not finally determined; matter remitted to the Tribunal to reconsider penalty amount. en-us Thu, 17 Mar 2011 00:00:00 +0530 Sat, 23 Aug 2025 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203398 Amended provisions effective 1.3.2007 do not apply to acts committed earlier. Despite non-applicability of rule 26(2), HC held penalty may be imposed on a person who issued invoices without delivery and was concerned in selling goods liable to confiscation; such a person cannot escape liability by pleading mere issuance of invoices. Rules 25(1)(d) and 26(1) are applicable where intent to enable evasion of duty is found (a finding left unchallenged). Quantum of penalty was not finally determined; matter remitted to the Tribunal to reconsider penalty amount. Case-Laws Central Excise Thu, 17 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203398