https://www.taxtmi.com/caselaws?id=35029 Penalty under Rule 26 of the Central Excise Rules is not attracted where invoices are issued without any actual supply or dealing in excisable goods. Treating Rule 26 as pari materia to the erstwhile Rule 209A, CESTAT Ahmedabad held that mere issuance of invoices, without involvement in the movement or supply of inputs, does not by itself create penal liability. The penalty imposed on that basis was therefore not sustainable and was set aside. en-us Tue, 17 Mar 2009 00:00:00 +0530 Thu, 03 Dec 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35029 Penalty under Rule 26 of the Central Excise Rules is not attracted where invoices are issued without any actual supply or dealing in excisable goods. Treating Rule 26 as pari materia to the erstwhile Rule 209A, CESTAT Ahmedabad held that mere issuance of invoices, without involvement in the movement or supply of inputs, does not by itself create penal liability. The penalty imposed on that basis was therefore not sustainable and was set aside. Case-Laws Central Excise Tue, 17 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35029