TMI Blog2015 (10) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... e imposed upon individually under Rule 26 of the Central Excise Rules, 2002. - Decided in favour of assessee. - Appeal No : E/10229-10231,/2013, E/10423,10504/2013 - Order No. A/10862-10866/2015 - Dated:- 23-6-2015 - Mr. H.K. Thakur, J. For Appellant : Shri A.M. Chitnis, Consultant For Respondent : Shri G.P. Thomas, AR Per: H.K. Thakur These appeals have been filed with resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded the order passed by the first appellate authority. 3. Shri A.M. Chitnis (Consultant) appearing on behalf of the Respondents argued that penalty cannot be imposed upon his clients under Rule 26 of the Cenvat Credit Rules, 2004 as the only penalty for taking improper credit can be imposed under Rule 15 of the Cenvat Credit Rules, 2002. He also relied upon CESTAT Delhi decision in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central Excise, Delhi-IV (supra). It is observed from this case law that this very bench has held as follows regarding non imposition of penalty upon the persons under Rule 26 of the Central Excise Rules, 2002 for taking improper credit:- 5. I have considered the submissions from both sides and perused the records. The allegation against the appellant is that he intentionally allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermitting and availment w.e.f. 1-3-2007, sub-rule (2) has been added to the Rule 26. But this rule provides for penalty on any person who issues an excise invoice without delivery of the goods and abets in issue of such invoice or who issues any other document or abets in issue of such document, on the basis of which another assessee is likely to take some ineligible benefit. Thus, as such this ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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