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2018 (5) TMI 772 - CESTAT MUMBAIPenalty u/r 26 of CER - receipt of invoices without receipt of goods - Held that: - penalty u/r 26 can be imposed in two situations. Under subrule (1), the penalty is imposable on the person who deals with the goods which is liable for confiscation - In the present case, it is the case of the department that the appellant has not received the input. Therefore, there is no question of dealing with the goods - penalty under sub-rule (1) of Rule 26 is not applicable. Penalty under sub-rule (2) is imposable only on the person who issues the invoice. The appellant does not fall under the category of the person mentioned in sub-rule (2). The invoice was issued by M/s. Ambe Vaishno Steels Pvt. Ltd. Penalty under Rule 26 can be imposed only on the natural individual person and not on the artificial person or company because the goods is handled by natural living person and not by an artificial entity. Penalty set aside - appeal allowed - decided in favor of appellant.
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