TaxTMI 
TaxTMI 
2010 (11) TMI 322
X X X X Extracts X X X X
X X X X Extracts X X X X
....No. E/205/09 and heard Shri Bipin Garg for respondent M/s. Anshul Steel Scrap Corpn. in Appeal No. E/199/09 and E/201/09. 3. Other respondents are not represented in spite of notice. 4. Relevant facts, in brief, are that the respondents are the dealers registered under Rule 9 of the Central Excise Rules. The registration is for the purpose of passing on Cenvat credit of duty paid on excisable goods procured from the manufacturers of inputs and distributed to the users of inputs so that users of inputs can avail the Cenvat credit of duty paid on such inputs. The investigation reveal that these registered dealers have shown as if goods were purchased from one M/s. I.S. Steel & Agro Industries, Mandi Govindgarh. The case of the departme....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ble to penalties as held by the original authority. Relying on the decision in the case of Vinod Kumar Gupta v. CCE, Chandigarh reported in 2010 (252) E.L.T. 157 (Tri - Del), he submits that even before amendment to Rule 26 with effect from 1-3-2007, a person who issues cenvatable invoices without supplying the goods is liable to penalty. He also submits that Notification No. 8/07 C.E. (N.T.) dated 1-3-07 which prescribed penalty on a person issuing invoices without delivery of goods, being clarificatory nature, is applicable retrospectively. 6. Learned Advocate Shri Vikrant Kackria, relied on the decision dated 18-2-2010 of the Hon'ble High Court of Punjab and Haryana in the case of Commissioner of Central Excise v. Ashish Gupta in C....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f V.K. Enterprises, the duty paid goods have moved in one direction having been diverted and only the invoices moved in another direction. The dealers therein were held to have dealt with the goods knowingly and that the goods were held liable for confiscation. In the present case, as there are no goods, question of rendering any goods liable for confiscation does not arise. By notification No. 8/2007 dated 1-3-07 issue of such invoices without supply of the goods also attract penal provisions. Prior to that, there is no provision for imposing penalty for merely dealing with the invoices. This may attract penal action under other Acts. The Hon'ble High Court in the case of CCE, Chandigarh v. Ashish Gupta considered the following question of....