TMI Blog2017 (2) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... any inputs, then such person shall be liable to penalty not exceeding the duty on the excisable goods in respect of which any contravention has been committed". The appellants have issued invoices without payment of duty and issue of invoice without payment of duty is contravention of provision of Cenvat Credit Rules. The penalty u/r 13 of CCR is not dealt with in any of the case laws relied up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Department but the said persons did not make any payment of Central Excise duty but issued the invoices and such invoices were used for availment of Cenvat credit by M/s. Minda Huf Ltd. Present three appellants were made co-noticee in the said show cause notice. The allegations against the present three appellants are that they issued fake Central Excise invoices to M/s. Minda Huf Ltd., Noida ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The grounds of appeals indicate that the appellants are contesting on the provisions of Rule 26 of Central Excise Rules, 2001/2002. The appellants have contended that only the persons who is concern with such goods which are liable for confiscation can be liable to be imposed with penalty under said Rule 26 and that the appellants did not deals with any such goods, therefore they are not li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi-I decided through Final Order No. A/51174-51175/2015-SM[BR] dated 07.04.2015. (iii) Commrr, C.Ex., Aurangabad Vs. Ispat Industries Ltd. reported at 2010 (261)E.L.T. 1059 (Tri. -Mumbai) (iv) Ispat Industries Ltd. Vs. Commr. C.Ex. Cus., Aurangabad reported at 2008(226) E.L.T. 218 (Tri. -Mumbai). (v) Kinship Agency Pvt. Ltd. Vs. Commr. Cus. (I) Nhava Sheva reported at 2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the case indicates that admittedly the appellants have issued invoices without payment of duty and issue of invoice without payment of duty is contravention of provision of Cenvat Credit Rules. I also find that penalty under said Rule 13 of Cenvat Credit Rules is not dealt with in any of the case laws relied upon by the appellants. I, therefore, hold that appellants were liable to be imposed wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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