2017 (4) TMI 1298

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.... 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 detected during the course of investigation that....

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....ision 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 excisable goods, liable for confiscation, have been ma....