Penalty under Rule 26 cannot be imposed for issuance of bogus LRs prior to 01.04.2007

Rajesh Kumar Narula Vs C.C.E. & S.T. (CESTAT Ahmedabad)

CESTAT find that there is no dispute about the fact that the period involved in the present case is 2004-05. The offence of issuing bogus LR can at the most fall under the provision of Rule 26(2) of Central Excise Rules, 2002. However, the said provision has come into effect from 01.04.2007 as per the notification no. 08/2007 dated 01.03.2007 therefore, penalty for the offence like issuance of bogus LR shall not attract penalty at the relevant time.

FULL TEXT OF THE CESTAT AHM

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