https://www.taxtmi.com/caselaws?id=251818 The Tribunal upheld penalties under Rule 26 of Central Excise Rules 2002 against the appellants for issuing invoices without actual supply of goods, leading to evasion of duty. Despite the appellants' argument regarding pending cases against the supplier, the Tribunal ruled that penalties could be imposed even before the relevant amendment if goods were sold based on false invoices. The deliberate actions of the appellants in issuing invoices without delivering goods were deemed sufficient for penalty imposition, with no mitigating factors found. The Tribunal affirmed the penalties under Rule 26 and dismissed the appeals. en-us Fri, 22 Aug 2014 00:00:00 +0530 Mon, 29 Sep 2014 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251818 The Tribunal upheld penalties under Rule 26 of Central Excise Rules 2002 against the appellants for issuing invoices without actual supply of goods, leading to evasion of duty. Despite the appellants' argument regarding pending cases against the supplier, the Tribunal ruled that penalties could be imposed even before the relevant amendment if goods were sold based on false invoices. The deliberate actions of the appellants in issuing invoices without delivering goods were deemed sufficient for penalty imposition, with no mitigating factors found. The Tribunal affirmed the penalties under Rule 26 and dismissed the appeals. Case-Laws Central Excise Fri, 22 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251818