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2015 (9) TMI 246 - CESTAT NEW DELHIWaiver of pre deposit - Penalty in terms of provision of Rule 26 of Central Excise Rules, 2002 - issue of invoices without the corresponding supply of inputs - Held that:- Rule 26(2) was introduced with effect from 01.03.2007, making a provision for imposition of penalty on manufacturers/supplier of the goods, where only they raised invoices without the issuance of respective goods sent under the invoices. The period involved in the present petitions is prior to 01.03.2007. An identical issue was considered by the Tribunal in the case of Shri Ram Bilash Bansal Vs/ CCE, Chandigarh, wherein under identical circumstances the stay was granted [2009 (6) TMI 771 - CESTAT, NEW DELHI]. Accordingly, by following the same, I dispense with the condition of pre-deposit of penalties imposed upon both the applicants - Stay granted.
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