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2011 (5) TMI 722 - CESTAT, NEW DELHIStay application - The case made out is that they manufactured goods of good quality described it as defective goods issued invoices to one party but sold the goods to somebody else. So the goods which were sold to the actual buyer was cleared other than under a proper invoice prescribed under the central Excise rules. So clearly the provisions of Rule 25 are applicable against the Appellant. - 50% stay granted. Stay Applications - whether any penalty can be imposed under provisions of Rule 25 of Central Excise Rules, 2002, on a dealer who just received fake invoices, took fraudulent Cenvat credit and issued fake invoices to pass on such fraudulent credit to others - penalty cannot be imposed under Rule 25 in such cases - requirement of pre-deposit waived for admission of the appeal - stay on collection of such penalty during the pendency of the appeal
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