Appellant Penalized for Fraudulent Cenvat Credit Under Central Excise Rule 26; Issued Invoices Without Supplying Goods.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of penalty u/r 26 of Central Excise Rules, 2002 - fraudulent passing of cenvat Credit - it is clearly established that the appellant has facilitated by only issuing the invoice without supplying the goods for passing of the fraudulent cenvat credit - Therefore, the appellant was rightly liable for penalty under Rule 26. - AT....