https://www.taxtmi.com/highlights?id=68625 Levy of penalty u/s 26 of CER - supply of invoices without supply of capital goods - The investigation was conducted five years after the goods were supplied. Once the goods were supplied by the appellant, they are beyond its control. Inconsistency in the invoices ledger of the transporter also does not carry the case of the Revenue any further because transportation was the responsibility of the buyer and not of the appellant. - AT en-us Tue, 07 Mar 2023 11:07:24 +0530 Tue, 07 Mar 2023 11:07:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68625 Levy of penalty u/s 26 of CER - supply of invoices without supply of capital goods - The investigation was conducted five years after the goods were supplied. Once the goods were supplied by the appellant, they are beyond its control. Inconsistency in the invoices ledger of the transporter also does not carry the case of the Revenue any further because transportation was the responsibility of the buyer and not of the appellant. - AT Highlights Central Excise Tue, 07 Mar 2023 11:07:24 +0530 https://www.taxtmi.com/highlights?id=68625