TMI Blog2018 (6) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... al provision under sub-rule 2 of Rule 26 was not there in existence for the period 2005-2006 and 2006-2007 and only available for the period after 1.3.2007 - the penalty cannot be imposed for the period prior to 1.3.2007, the date on which sub-rule (2) was inserted in Rule 26 of Central Excise Rules, 2002 vide Notification No. 8/2007-CE(NT) dated 1.3.2007 for issuing invoices without delivery of g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kuria under Rule 26 of the Central Excise Rules. Penalty of ₹ 30 lakhs was imposed upon Shri Neeraj Thakur. The allegation against the appellants are that they have facilitated the fraudulent availment of Cenvat credit to the main noticee viz. M/s Ujala Electricals Ltd., Sector-C, Industrial Area, Mandideep, Dist. Raisen by providing the invoices without actually transporting the goods menti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no evidence of any financial flow back to the appellant. Ld. Advocate further relied upon the decision of M/s Z.U. Alvi Vs. CCE, Bhopal 2000 (117) ELT 69 (Tribunal ) and Manohar Singh Rana Vs. CCE, Indore - 2017 (357) ELT 1163 (Tri.-Delhi) The last but not least, the ld. Advocate has stated that the penalty has been imposed under Section 26 without indicating whether under sub rule of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he fact contained in the impugned order and stated that all these invoices were issued by the appellant companies without supply of the goods and, therefore, facilitated the availment of the wrong Cenvat credit which is contrary to the provision of Cenvat Credit Rules, 2002. 4. Heard both the parties and considered the case record. 5. The only issue involved in the present case is regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d prior to 1.3.2007, the date on which sub-rule (2) was inserted in Rule 26 of Central Excise Rules, 2002 vide Notification No. 8/2007-CE(NT) dated 1.3.2007 for issuing invoices without delivery of goods and also for abetting in issuing such invoices. I am, therefore, of the opinion that these aspects need to be relooked into by the ld. Adjudicating authority in the facts and circumstances of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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