2015 (9) TMI 246

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..... turers/supplier of the goods, where only they raised invoices without the issuance of respective goods sent under the invoices. The period involved in the present petitions is prior to 01.03.2007. An identical issue was considered by the Tribunal in the case of Shri Ram Bilash Bansal Vs/ CCE, Chandigarh, wherein under identical circumstances the stay was granted [2009 (6) TMI 771 - CESTAT, NEW DEL .....

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..... out the corresponding supply of inputs. 2. For the purpose of stay, I take into consideration the applicants submissions that the Rule 26(2) was introduced with effect from 01.03.2007, making a provision for imposition of penalty on manufacturers/supplier of the goods, where only they raised invoices without the issuance of respective goods sent under the invoices. The period involved in the pr .....

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