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2014 (5) TMI 379 - PUNJAB AND HARYANA HIGH COURTPenalty - Duty demand - Held that:- The appellant only issued invoices and passed on the Cenvat credit without actually delivering the goods - appellant was a registered dealer who was involved in issuing bogus invoice without selling any goods to M/s Sonia Overseas on the basis of which the said firm took the Cenvat Credit. It was in those circumstances that the penalty of ₹ 1 lac was imposed under Rule 25(1)(d) and 26(1) of the Rules - even if there is jurisdiction to levy penalty equal to the amount of duty evaded distinction in culpability may be found in person who actually evades the duty and the person who enables the same to be done. This distinction in culpability may be required to be gone into from case to case - no substantial question of law arises in this appeal - Decided against assessee.
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