Order date – 01 December 2022

Fact –

• The Appellants Balaji Logistics, Topline Switchgear P Ltd., and Riddhi Steel & Tube Ltd penalty under Rule 26(2)(i) of Central Excise Rules, 2002 was imposed for the charge of facilitated the fraudulent availment of Cenvat Credit to M./s Archon. 
• The appellants being aggrieved by the imposition of penalty under Rule 26(2)(i) of Central Excise Rules, 2002 filed the present appeals.

Issue –

• Whether the penalty had been imposed rightly on the appellants?

Order –

• The Tribunal finds that as regard Balaji Logistics they have issued blank LRs, which were used for issuing cenvatable invoices without supply of the goods.
• On the identical facts on two parties against the same impugned order in the case of the M/s Samir Transport Company and S. B Roadlines, on the identical offence this Tribunal vide Order dated 31.10.2022 upheld the penalty. Therefore, in the present case also the appellant was rightly imposed the penalty under Rule, 26(2)(i).
• As regard Topline Switchgear P Ltd and Riddhi Steel & Tube Ltd., as per the facts discussed by the Adjudicating Authority, it was found that only invoices were issued and no goods were supplied. Therefore, it is establish that all the three appellants have helped M./s Archon for availing the fraudulent Cenvat credit. Accordingly, do not find any infirmity in the impugned order imposing penalty under Rule, 26(2)(i) of Central Excise Rules, 2002.
• Hence the appeal is dismissed.