TMI Blog2018 (7) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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. - Appeal No. E/75114/2018, CO-75426/2018 - FO/76060/2018 - Dated:- 28-3-2018 - Shri P.K. Choudhary, Member (Judicial) Shri S.S. Chattopadhyay, Suptd. (AR) for the Appellant (s) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contravention to statutory provision and accordingly the order of the Commissioner (Appeals) should be set aside. 3. Ld. Counsel for the respondent filed a compilation of case laws and copies of the statutory provisions and submits that the assessee is using ERP system and though the Taratala Depot was already shifted to Dankuni premises, the necessary amendments in the ERP system were not carried out till then and accordingly the invoices issued by the Bangalore/Pune Units reflected that the goods were dispatched to Taratala Depot. Copies of the tax invoices have been filed. Ld. Counsel have also filed copies of the safe express logistic which shows the consignee s address at Dankuni, Hooghly. He further submits that there is no violati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eon. 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. 7. Rule 26(2) of the Rules, reads as under: 26(2) Any person, who issues- (i) An excise duty invoice without delivery of the goods specified therein or abets in making such invoice; or (ii) Any other document or abets in making such document, on the basis of which the user of said invoice or document is likely to take or has taken any ineligible benefit under the Act or the rules made thereunder like claiming of CENVAT credit under the CENVAT Credit Rules, 2004 or refund, shall be liable to a penalty not exceeding the amount of such bene ..... X X X X Extracts X X X X X X X X Extracts X X X X
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