2013 (11) TMI 687

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..... 2. Since a common issue is involved in these two applications, therefore, they are taken up together for disposal. 3. The applicants filed these applications for waiver of penalty of Rs.5,82,492/- and Rs.4,20,859/- under Rule 25/26 of Central Excise Rules, 2002. 4. The applicants , a registered dealer issued invoices to the manufacturer on the basis of which the manufacturer availed credit in r .....

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..... ed invoices without receiving any material. Therefore, the demand is rightly made. 6. In view of the fact that manufacturing unit was not clearing defective bars but issued only invoices for defective bars on the basis of which the applicant being registered dealer further issued invoices to dealer M/s Patiala Castings (P) Ltd. As such the manufacturer has availed credit on such invoices. Therefo .....

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