Levy of penalty u/s 26 of CER - supply of invoices without ...

Challenge to Section 26 Penalty: Invoices Issued Without Goods; Transporter Ledger Inconsistencies Weakens Revenue's Case.

March 7, 2023

Case Laws Central Excise AT

Levy of penalty u/s 26 of CER - supply of invoices without supply of capital goods - The investigation was conducted five years after the goods were supplied. Once the goods were supplied by the appellant, they are beyond its control. Inconsistency in the invoices ledger of the transporter also does not carry the case of the Revenue any further because transportation was the responsibility of the buyer and not of the appellant. - AT

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Levy of penalty u/s 26 of CER - supply of invoices without ...

Challenge to Section 26 Penalty: Invoices Issued Without Goods; Transporter Ledger Inconsistencies Weakens Revenue's Case.

March 7, 2023

Case Laws Central Excise AT

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