https://www.taxtmi.com/caselaws?id=255386 Penalty under Rule 25 of the Central Excise Rules, 2002 can be sustained where invoices are issued without delivery of goods, because such conduct amounts to a contravention linked to duty evasion. The benefit of a Settlement Commission order passed in favour of another noticee cannot be extended to a person whose own case was not admitted or settled by that Commission. Reduction of penalty depends on statutory conditions, and where the conduct involves deliberate fraud and manipulation of documents, no mitigating basis for reduction arises. en-us Wed, 20 Aug 2014 00:00:00 +0530 Thu, 15 Jan 2015 14:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255386 Penalty under Rule 25 of the Central Excise Rules, 2002 can be sustained where invoices are issued without delivery of goods, because such conduct amounts to a contravention linked to duty evasion. The benefit of a Settlement Commission order passed in favour of another noticee cannot be extended to a person whose own case was not admitted or settled by that Commission. Reduction of penalty depends on statutory conditions, and where the conduct involves deliberate fraud and manipulation of documents, no mitigating basis for reduction arises. Case-Laws Central Excise Wed, 20 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255386