https://www.taxtmi.com/caselaws?id=471121 Penalty under Rule 26(2) of the Central Excise Rules, 2002 for issuing excise invoices without delivery of goods requires the factual conditions of that provision to be established. Where no goods were available or involved, invoices allegedly enabled recipients to avail CENVAT credit but did not provide the factual foundation for penal action under the invoked rule. Applying an earlier decision concerning the same appellant, the penalty was not imposable. en-us Tue, 05 Aug 2025 00:00:00 +0530 Fri, 21 Aug 2026 20:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471121 Penalty under Rule 26(2) of the Central Excise Rules, 2002 for issuing excise invoices without delivery of goods requires the factual conditions of that provision to be established. Where no goods were available or involved, invoices allegedly enabled recipients to avail CENVAT credit but did not provide the factual foundation for penal action under the invoked rule. Applying an earlier decision concerning the same appellant, the penalty was not imposable. Case-Laws Central Excise Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471121