https://www.taxtmi.com/caselaws?id=766131 CESTAT Mumbai upheld penalty under Rule 26(2) of Central Excise Rules, 2002 against appellants for issuing excise duty invoices without actual delivery of goods. The appellants admitted to providing CENVAT credit documents to manufacturers without supplying inputs in certain cases. The tribunal found the penalty justified considering the gravity of the offense and duty evasion involved. The main noticee's confirmed demands for duty evasion made the issue final. Appeal dismissed as penalty was imposed in accordance with legal provisions. en-us Mon, 17 Feb 2025 00:00:00 +0530 Wed, 19 Feb 2025 08:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766131 CESTAT Mumbai upheld penalty under Rule 26(2) of Central Excise Rules, 2002 against appellants for issuing excise duty invoices without actual delivery of goods. The appellants admitted to providing CENVAT credit documents to manufacturers without supplying inputs in certain cases. The tribunal found the penalty justified considering the gravity of the offense and duty evasion involved. The main noticee's confirmed demands for duty evasion made the issue final. Appeal dismissed as penalty was imposed in accordance with legal provisions. Case-Laws Central Excise Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766131