2017 (4) TMI 1298

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...., for the Respondent. ORDER Revenue is in appeal against the impugned order wherein the penalty on the respondent has been dropped by the ld. Commissioner (Appeals). 2. The case of the Revenue is that the respondent was showing that they are doing manufacturing activity and availing Cenvat credit on inputs and without manufacturing issuing the invoices of finished goods. It was detec....

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....uring the intervening period, there was no provision to impose the penalty on the respondent under Rule 25/26 of the Central Excise Rules, 2002. As it is an admitted position that respondent has never dealt with the goods. In that circumstances, the ld. Commissioner (A) has rightly observed as under :- "I find that since no manufacturing activity has taken place in the instant case and no excis....