2019 (11) TMI 1852

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....sed Representative. ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned order imposing penalty under Rule 26 of the Central Excise Rules, 2002. 2. The facts of the case are that the appellant was involved in the activity of undervaluation and issued parallel invoice to M/s A.H. Alloys and enabling them to avail inadmissible Cenvat credit. When the matter was booked, M/s A....

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....lty can be imposed on the appellant as M/s A.H. Alloys has already got their case settled before the Settlement Commission. 4. On the other hand, the ld. A.R. opposes the contention of the ld. Counsel and submits that as their case has been rejected by the Settlement Commission, therefore they are not entitled for any immunity. 5. Heard the parties and considered the submissions. 6. On consider....