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2020 (3) TMI 842 - AT - Central ExciseImposition of penalty u/r 26 of CER - Allegation of issuance of Cenvatable invoice to various customers without supplying of goods - HELD THAT:- Since, undisputedly, all the evidences relied upon in the present case were already considered by this Tribunal in the case of M/S SUN TEXTILE ENGINEERS, M/S SHAH FOILS LTD. VERSUS C.C.E. & S.T. - SURAT-I [2019 (12) TMI 846 - CESTAT AHMEDABAD]. Therefore, there is no need to again deal with all the common evidences such as pen drives recovered, documents recovered, etc. - In the present case, the only issue is related to imposition of penalty under Rule 26 against the appellant on the ground that they have fraudulently passed on the credit without supplying the goods. The common evidence such as bill conditioning ledger, statements, etc were also considered. As the Tribunal has come to a conclusion that these evidences are not sufficient and accordingly, the charge of Shah Foils Ltd. that they have only issued the bills and not supplied the goods were not accepted by the Tribunal - In the present case, there are various traders in whose name the Cenvatable invoices were issued. In the case which arose out of same evidence, therefore, in the present case also, the penalty imposed on the appellants will not sustain - penalty set aside - appeal allowed - decided in favor of appellant.
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