2018 (6) TMI 1206

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....In Appeal NO. AHM-EXCUS-003-APP-194-2014-15 passed by the Commissioner (Appeals-I)-Ahmedabad. 3. The short issue involved in the present appeal is whether the appellant are imposition of penalty of Rs. 47,506/- on the appellant under Rule 26(2) of the Central Excise Rule 2002 is correct or otherwise. 4. The appellant, through their return submission dated 01.01.2018 submitted that no penalty on ....

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....ed the MS Plates to M/s Vidyaram and raised bogus invoices in favour of MS Steel with the help of the broker Shri Tejas Thakkar, therefore, the appellant had plead and active role in the issuance of bogus invoices without actual supply of goods. Therefore, the judgment of this Tribunal in the Ispat Industrial case is not applicable to the facts of the present case. 7.  Heard both the sides a....