https://www.taxtmi.com/caselaws?id=251843 Benefit of a Settlement Commission order could not be extended to noticees whose own case was never admitted before that forum, so the appellants could not rely on another noticee's settlement. Penalty under Rule 25 of the Central Excise Rules, 2002 was sustained for issuing invoices without supply of goods to facilitate duty evasion, and reduction of penalty was ed because the conduct involved deliberate fraud and manipulation of transport and purchase records. The impugned order was upheld on both the settlement and penalty issues. en-us Wed, 20 Aug 2014 00:00:00 +0530 Tue, 30 Sep 2014 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251843 Benefit of a Settlement Commission order could not be extended to noticees whose own case was never admitted before that forum, so the appellants could not rely on another noticee's settlement. Penalty under Rule 25 of the Central Excise Rules, 2002 was sustained for issuing invoices without supply of goods to facilitate duty evasion, and reduction of penalty was ed because the conduct involved deliberate fraud and manipulation of transport and purchase records. The impugned order was upheld on both the settlement and penalty issues. Case-Laws Central Excise Wed, 20 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251843