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2017 (6) TMI 941 - AT - Central ExcisePenalty u/r 26 of CER, 2002 - case of appellant is that in respect of their offence, there were no excisable goods in existence; therefore, provisions of the then Rule 26 for imposing penalty on them are not applicable - Held that: - provisions of Rule 26 as it existed prior to 1st March, 2007 and after March, 1, 2007, when insertion of sub-rule ‘2’ was made in Rule 26, it is clear that the offences concerning issual of excise duty invoice and also issual of any other document without delivery of the related goods for availing/taking ineligible benefit under law of Central Excise in the form of Cenvat credit or otherwise; or abetment of making invoices/ documents for availing said ineligible benefit have been made liable to penalty under Rule 26 (2) of CER - issual of invoices/documents, and the abetment in making such documents leading to claiming/taking of ineligible benefit of Cenvat credit etc. by an assessee was not liable to penalty during the relevant period under the then Rule 26 of CER - appeal allowed - decided in favor of appellant.
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