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    <title>Penalties for Invoices Without Goods u/r 25 and Section 11AC Unwarranted; Appellant Not Dealing with Excisable Goods.</title>
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    <description>Levy of penalty under Rule 25 of CER, 2002 – issuing invoices without accompanying the goods - appellant not dealt with the excisable goods at all. The penalties on the appellant under Rule 25 of the Central Excise rules, 2002 read with section 11AC of the Act are not warranted. - AT</description>
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      <description>Levy of penalty under Rule 25 of CER, 2002 – issuing invoices without accompanying the goods - appellant not dealt with the excisable goods at all. The penalties on the appellant under Rule 25 of the Central Excise rules, 2002 read with section 11AC of the Act are not warranted. - AT</description>
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