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2022 (1) TMI 199 - CESTAT CHANDIGARHLevy of penalty under Rule 26 of the Central Excise Rules, 2002 - availment of irregular CENVAT Credit - non receipt of raw material in their factory - no finished goods manufactured and cleared by them - neither any plant/machinery nor any electric connection to manufacture the finished goods - no corroborative evidences found - HELD THAT:- A case has been booked against the appellants on the basis of investigation conducted at the end of Assistant Commissioner of CGST, Bhiwadi, Rajasthan. But no corroborative evidence has been brought nor any statement against the appellants placed on record whether the goods have been procured without invoice or not? Moreover, in their statement of the appellant it has been categorically stated that they have received the goods which has been used in the manufacture of final products and the same has been cleared on payment of duty. Therefore, in the absence of any corroborative evidence against the appellants, the penalties are not imposable on all the appellants. Appeal allowed - decided in favor of appellant.
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