2019 (4) TMI 2117

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppeared. For the Respondent : Sh. S. N. Gohil, Authorised Representative. ORDER PER: RAMESH NAIR The issue involved in the case is that appellant was involved in issuance of bogus LRs for transport of copper from Delhi to M/s Star Tubes & Metals Pvt. Ltd, Waghodia in respect of the consignment which were not delivered to the assessee who avail the fraudulent cenvat credit, accordingly,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing the duty on such goods or two thousand rupees, whichever is greater. 5. From the plain reading of the Rule 26, it is clear that merely for making bogus LRs, the action of the appellant does not fall as an offence under Rule 26. The rule 26 was subsequently amended from 01.03.2007 effective from 01.04.2007. Since the period involved is prior to the said amendment, the penalty under Rule 26 c....