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2013 (12) TMI 1340 - CESTAT NEW DELHIPenalty under Rule 25 (1) (d) and Rule 26(1) of the Central Excise Rules, 2002 - Bogus invoice issued without selling the goods – Held that:- Just because the show cause notice invoked sub-Rule (2) of Rule 26 which could not be invoked, invoking of a wrong rule would not initiate, the show cause notice as the show cause notice clearly alleges that the appellant had issued a bogus invoice without supplying any material to enable his customer or fraudently avail the Cenvat credit and sought imposition of penalty for the offence – Following Vee Kay Enterprises vs. CCE2011 (3) TMI 133 - PUNJAB AND HARYANA HIGH COURT] – penalty would be attracted under Rule 25 (1) (d) as well as Rule 26(1) of the Central Excise Rules, 2002 – Decided against Assessee.
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