https://www.taxtmi.com/caselaws?id=467633 Knowingly issuing fake invoices without supplying goods, and thereby facilitating inadmissible Cenvat credit, justifies penalty where the record shows active abetment and the factual findings remain unrebutted. The Tribunal relied on the admitted fraudulent availment in the main case, the appellant's unchallenged role as a conduit, and supporting direct and circumstantial material to hold that the penalty under Rule 25(1) and Rule 26(2)(i) of the Central Excise Rules, 2002 was sustainable. In the absence of any evidence to displace those findings, the challenge to the penalty failed and the impugned order was sustained. en-us Tue, 15 Jul 2025 00:00:00 +0530 Fri, 27 Mar 2026 19:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467633 Knowingly issuing fake invoices without supplying goods, and thereby facilitating inadmissible Cenvat credit, justifies penalty where the record shows active abetment and the factual findings remain unrebutted. The Tribunal relied on the admitted fraudulent availment in the main case, the appellant's unchallenged role as a conduit, and supporting direct and circumstantial material to hold that the penalty under Rule 25(1) and Rule 26(2)(i) of the Central Excise Rules, 2002 was sustainable. In the absence of any evidence to displace those findings, the challenge to the penalty failed and the impugned order was sustained. Case-Laws Central Excise Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467633