https://www.taxtmi.com/caselaws?id=198742 Penalty could not be imposed on a person who issued invoices without actual supply of goods, because no manufacturing activity had taken place and no excisable goods liable to confiscation had been produced. The Tribunal further held that the specific penalty provision for facilitating credit through invoices without supply, inserted as Rule 26(2) of the Central Excise Rules, 2002 with effect from 1-3-2007, was not in force for the relevant period. As the confiscation-related penalty provisions were not attracted on these facts, penalty was not imposable and the order dropping it was upheld. en-us Tue, 18 Apr 2017 00:00:00 +0530 Thu, 08 Feb 2018 07:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198742 Penalty could not be imposed on a person who issued invoices without actual supply of goods, because no manufacturing activity had taken place and no excisable goods liable to confiscation had been produced. The Tribunal further held that the specific penalty provision for facilitating credit through invoices without supply, inserted as Rule 26(2) of the Central Excise Rules, 2002 with effect from 1-3-2007, was not in force for the relevant period. As the confiscation-related penalty provisions were not attracted on these facts, penalty was not imposable and the order dropping it was upheld. Case-Laws Central Excise Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198742