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2008 (10) TMI 236 - CESTAT, NEW DELHIPenalty - Personal penalty - Rule 26 of Central Excise Rules, 2002 - Issue of invoice without delivery of goods - Held that - imposition of penalty on a person who issues invoices without delivery of goods or abates in making such invoice, would be applicable from insertion of the said sub-rule. The present case relates to the period 1990-91. It is noted that the Tribunal in the respondents own case for the different period by Final Order No. 1046/07-SM(BR) dated 8-6-2007 [2007 TMI - 1581 - CESTAT, NEW DELHI] rejected the appeal filed by the Revenue on the identical situation - penalty set aside.
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