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2017 (5) TMI 560 - AT - Central ExcisePenalty u/r 26 - issue of fake invoices - the charge on the appellants is that they have issued LRs for transportation between ICD Tughlakabad to Nakoda Trading Corporation, Bhiwandi - Held that: - the act of the appellants does not cover u/r 26 for the reason that the appellants have neither dealt with any goods, which is liable for confiscation - the issuance of LRs does not fall under any offence under Central Excise law. The LR is not a duty paying document on the basis of which Cenvat Credit can be claimed - The issue of fraudulent availment of Cenvat Credit is related to the cenvatable invoice issued by Nakoda Trading Corporation, Bhiwandi to Rashtriya Metal Industries Ltd. Therefore, it cannot be said that even regarding the offence of fraudulent credit, the present appellants are involved - penalty set aside - appeal allowed - decided in favor of appellant.
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