https://www.taxtmi.com/caselaws?id=360476 Issuing invoices without accompanying goods, where the record showed stainless steel scrap invoices against actual bazaar scrap movement, was treated as contravention of the CENVAT and Central Excise framework, so penalty on the dealers and their partners was upheld but reduced in quantum. By contrast, confiscation of local scrap and the related redemption fine failed because section 119 of the Customs Act applies only where goods are used to conceal smuggled goods, and that factual basis was not established. Confiscation and redemption fine were therefore set aside. en-us Tue, 13 Mar 2018 00:00:00 +0530 Fri, 18 May 2018 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360476 Issuing invoices without accompanying goods, where the record showed stainless steel scrap invoices against actual bazaar scrap movement, was treated as contravention of the CENVAT and Central Excise framework, so penalty on the dealers and their partners was upheld but reduced in quantum. By contrast, confiscation of local scrap and the related redemption fine failed because section 119 of the Customs Act applies only where goods are used to conceal smuggled goods, and that factual basis was not established. Confiscation and redemption fine were therefore set aside. Case-Laws Central Excise Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360476