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TMI Blog2023 (6) TMI 1238X X X X Extracts X X X X X X X X Extracts X X X X ..... in case wherein ineligible Cenvat credit has been passed to recipients in cases without supply of goods and such related transactions - The present case is a case wherein there is no allegation by the department that the appellant has issued invoices without supply of goods. Infact all the transactions have been recorded in ER 1 returns and disclosed by the appellant to the department. Hence, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of penalty under Rule 26(2) of the Central Excise Rules, 2002 vide Order in appeal dated 14-12-2018. 2. The brief facts of the case are that the appellant was engaged in clearing Hot Rolled Rectangular Steel Bars, Collector Bars and Anode Pins falling under CETH 84879000 to Tata International Ltd.(TIL) by following the procedure laid down under Rule 4(5)(a) of the Cenvat Credit Rules, 2004. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty on the appellant for passing ineligible benefit to TIL, which was confirmed by both the lower authorities. Hence the present appeal. 3. Heard both sides and perused the appeal records. 4. We find that the only issue to be decided in the present case is whether the appellant could be saddled with penalty under Rule 26(2) of the CER, 2002 in a case when it has paid duty of equivalent amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it has been passed to recipients in cases without supply of goods and such related transactions. The present case is a case wherein there is no allegation by the department that the appellant has issued invoices without supply of goods. Infact all the transactions have been recorded in ER 1 returns and disclosed by the appellant to the department. Hence, we are unable to pursade ourselves as to ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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