https://www.taxtmi.com/caselaws?id=797336 Rule 26(2) of the Central Excise Rules, 2002 permits penalty where a person issues an excise-duty invoice without delivery of goods, abets such issuance, or abets preparation of a document enabling ineligible benefit. Penalty for alleged abetment of wrongful CENVAT credit cannot rest merely on receipt of goods from a broker. Liability requires evidence that the person issued or abetted issuance of an invoice or other document on which ineligible credit was taken or likely to be taken. In the absence of such evidence, the proposed penalty was unsustainable. en-us Tue, 18 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797336 Rule 26(2) of the Central Excise Rules, 2002 permits penalty where a person issues an excise-duty invoice without delivery of goods, abets such issuance, or abets preparation of a document enabling ineligible benefit. Penalty for alleged abetment of wrongful CENVAT credit cannot rest merely on receipt of goods from a broker. Liability requires evidence that the person issued or abetted issuance of an invoice or other document on which ineligible credit was taken or likely to be taken. In the absence of such evidence, the proposed penalty was unsustainable. Case-Laws Central Excise Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797336