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2018 (6) TMI 784 - CESTAT NEW DELHIPenalty u/r 26 of CER - allegation against the appellants are that they have facilitated the fraudulent availment of Cenvat credit to the main noticee viz. M/s Ujala Electricals Ltd. - period involved in this case is from 2005-2006 to 2008-2009 - Held that:- The penal provision under sub-rule 2 of Rule 26 was not there in existence for the period 2005-2006 and 2006-2007 and only available for the period after 1.3.2007 - the penalty cannot be imposed for the period prior to 1.3.2007, the date on which sub-rule (2) was inserted in Rule 26 of Central Excise Rules, 2002 vide Notification No. 8/2007-CE(NT) dated 1.3.2007 for issuing invoices without delivery of goods and also for abetting in issuing such invoices. These aspects need to be relooked into by the ld. Adjudicating authority - appeal allowed by way of remand.
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