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2017 (7) TMI 385 - CESTAT CHANDIGARHPenalty - duty paying invoices - the allegation against the appellant is that Shri Vishal Arora is arranging cenvatable invoices without the goods from M/s. Aarcee Ispat Udyog Limited for Shri Pawan Goyal, a commission agent and supplied the goods to the buyers - Held that: - in the case of M/s. Aarcee Ispat Udyog Limited the charge of issue of cenvatable invoices without supply of goods has been exonerated and penalty has been dropped by Commissioner (Appeals) itself. In that circumstance, charge against the appellant is not sustainable - penalty set aside - appeal allowed - decided in favor of appellant.
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