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2020 (1) TMI 1381 - CESTAT CHANDIGARHLevy of penalties under Rule 25 or 26 of the Central Excise Rules, 2002 - allegation of creation of fictitious firms in the name of co appellants to issue cenvatable invoices without accompanying the goods - HELD THAT:- It has been alleged that the invoices in question have been issued by M/s. Moral Alloys and M/s. Unnati Alloys but, no investigation has been conducted with the Directors/authorised persons of these appellants to ascertain the fact that weather they have issued the invoices in question or not? In that circumstance, the investigation is faulty. Further, in the absence of evidence on record that if the invoices were not accompanying the goods then from where these manufacturers have procured the goods who has manufactured the dutiable goods which has been cleared on payment of duty. In some of the cases, the cenvet credit has already been allowed, therefore, no penalty is imposable on the appellants under Rules 25/26 of the Central Excise Rules, 2002. Appeal allowed - decided in favor of appellant.
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