2013 (12) TMI 1340

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....w cause notice, the Jurisdictional Assistant Commissioner vide order-in-original dated 31/3/10 while confirming the Cenvat credit demand against M/s Sonia Overseas, also imposed penalty of Rs. 1,04,083/- on the appellant under Rule 26 of the Cenvat Credit Rules. On appeal to Commissioner (Appeals), this order of the Assistant Commissioner with regard to the appellant was upheld vide order-in-appeal dated 16/11/10 against which this appeal has been filed. 2. Heard both the sides. 3. Shri Abhishek Jaju, Advocate, the learned Counsel for the appellant, pleaded that the show cause notice issued to the appellant sought imposition of penalty on the appellant under Rule 26 (2) for issue of bogus invoice without supplying any material, that the a....

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....er Rule 25 (1) (d) of Central Excise Rules, 2002, as the appellant was concerned in selling or dealing with the goods which were liable to confiscation in as much as the appellant claims to have sold the goods in respect of which the Cenvat credit was taken, and in such a case, Rule 25 (1) (d) and 26 (1) of the Central Excise Rules are also applicable and that in view of this, there is no infirmity in the impugned order upholding the imposition of penalty. 5. I have considered the submissions from both the sides and perused the records. 6. The undisputed facts are that the appellant, a registered dealer, issued bogus invoice without selling any goods to M/s Sonia Overseas on the basis of which M/s Sonia Overseas took the Cenvat credit. Th....