2008 (10) TMI 236

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.... Sansar Chand, DR, for the Appellant. Shri Vikrant Kackria, Advocate, for the Respondent. [Order]. - The relevant facts of the case, in brief, are that the respondents issued invoices without delivery of goods on the basis of which the manufacturer availed ineligible benefit of Cenvat credit. The Adjudicating Authority imposed penalty of Rs. 1 lakh on the respondents under Rule 209A of the e....

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.... Excise Rules, 2002 is reproduced below :- "(2) Any person who issues - (i)       an excise duty invoice without delivery of the goods specified therein or abets in making such invoice; or (ii)      any other document or abets in making such document, on the basis of which the user of the said invoice or document is likely to take or ....