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2018 (7) TMI 150 - AT - Central ExcisePenalty u/r 26 of CER - abetting the receipt of excisable goods against invalid documents and passing on irregular cenvat credit to their customers - Held that:- It is not in dispute that the goods covered by the invoices were received at Dankuni depot. Only some of the goods that were addressed to Taratala depot were received at Dankuni depot due to the transition of depot operation of the assessee - As per Rule 11(2) of the said Rules, It is clear that the invoice should bear the name of the consignee, which in the instant case has been recorded correctly and the same has not been disputed by the department. Penalty under Rule 26(2) of the Rules is imposable on a person if he (i) issues any invoice without delivery of goods, (ii) issues any document or abets in making such document on the basis of which the recipient of the document avails any ineligible benefit - In the instant case, the assessee had not issued invoices without delivery of goods or that such invoices had enabled their customers to avail any inadmissible credit of duty. Therefore, Rules 11(2) and 26(2) of the Rules are not applicable to the instant case. Appeal dismissed - decided against Revenue.
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