https://www.taxtmi.com/caselaws?id=260854 Penalties on registered dealers for issuing invoices without actual supply of goods were not sustained because the Department failed to establish, on the record, that they knowingly passed on ineligible credit or that the alleged goods movement was suppressed. The dealers had duty-paying documents and banking-channel payments, and similar disputes had already been decided against the Revenue. A separate penalty on the authorised signatory was also held unnecessary where the unit itself had already been penalised, so the deletion of penalties was upheld. en-us Mon, 19 Jan 2015 00:00:00 +0530 Thu, 11 Feb 2016 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260854 Penalties on registered dealers for issuing invoices without actual supply of goods were not sustained because the Department failed to establish, on the record, that they knowingly passed on ineligible credit or that the alleged goods movement was suppressed. The dealers had duty-paying documents and banking-channel payments, and similar disputes had already been decided against the Revenue. A separate penalty on the authorised signatory was also held unnecessary where the unit itself had already been penalised, so the deletion of penalties was upheld. Case-Laws Central Excise Mon, 19 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260854