2019 (8) TMI 1231

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....Shri Harvinder Singh, Authorised Representative for the Respondent ORDER Per : Mr. Ashok Jindal The appellants are in appeals against the impugned orders wherein the penalty under Rule 26 of the Central Excise Rules, 2002 has been imposed on them. 2. The brief facts of the case are that one M/s PRS Rolling Mills Pvt. Ltd. cleared excisable goods on the invoices of the appellants to availing b....

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.... other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these rules, shall be liable to a penalty not exceeding the duty on such goods or rupees 1[two thousand rupees,] whichever is greater. (2) Any person, who issues- (i) an excise duty invoice without delivery of the goods specified therein or abets in making such in....