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TMI Blog2015 (8) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... ons were not in existence. Needless to say that penalty cannot be imposed upon the appellants under a provision which was not in existence when the alleged act was not made punishable - appeal allowed - decided in favor of appellant. - E/52938/2014-EX(SM), E/52939/2014-EX(SM) - 52427-52428/2015 - Dated:- 3-8-2015 - Sulekha Beevi C. S. (Judicial Member) For the Appellant : Jitender Singh, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of these documents M/s PJS claimed rebate of duty as shown in the invoices. The Show Cause Notice finalized in the Order-in-Original where penalty under Rule 26 of Central Excise Rules, 2002 was imposed upon the appellants and other co-noticees also. Penalty of ₹ 5,000/- was imposed upon the appellant M/s Shiva Alloys (P) Ltd. and ₹ 5,000 upon Shri Ram Lal Aggarwal, Director of the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants is that they facilitated M/s PJS to avail fraudulent rebate of excise duty by issuing bogus invoices. According to Department the raw materials supplied by certain invoices have not been physically received by M/s PJS because the vehicles pertaining to these invoices had maximum loading capacity of 9.5 MT only whereas, larger quantity has been shown to be supplied by the invoices. 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustainable. 5. The ld. DR assailed the impugned order reiterating the findings of the authorities below. He submitted that as there was suppression of facts and willful mis-statement the extended period is invokable. 6. Heard both sides and perused the records. The allegation against the appellants is that they issued bogus invoices. Such act has been made punishable by imposition of penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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