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2014 (7) TMI 478 - AT - Central ExciseCenvat Credit - Issuance of bogus invoices - penalty on co-noticee - appellant being co-noticee was granted full immunity by the Settlement Commission - Penalty under Rule 26 of Central Excise Rules, 2001/2002 and Rule 13/15 of Cenvat Credit Rules, 2002/2004 - Benefit of Cenvat credit of duty paid on various inputs and capital goods - facility to manufacture the inputs not available - Non registration with Central Excise department - Assessee were only issuing invoices, without supply of goods or inputs, on the basis of which M/s. HUF was availing the credit - Difference of opinion - Matter referred to larger bench with following questions of law:- Whether appeals of appellant shall be allowed as held by learned Member (Judicial) OR Whether appeals of appellant shall be dismissed as held by learned Member (Technical).
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