2014 (1) TMI 2

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..... n, who has issued invoices without payment of duty facilitating the other person, was receiving goods without invoices - This plea can be pressed into only for the offences committed by under Rule 26 from 2007 only - The application for waiver of pre-deposit of the amount involved is allowed and stayed - Decided in favour of assessee.
Shri Rakesh Kumar, J. Shri A. Jaju, Advocate, for the Appel .....

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..... en if Rule 26(2) of the Central Excise Rules, 2002 will not be applicable. It is his further submission that the entire modus operandi of the appellant herein was to pass on the ineligible Cenvat credit to the purchaser without being registered as a dealer in the Central Excise Authorities. 5. It is find that the provisions of Rule 26(2) for imposition of equivalent amount of penalty on a pe .....

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