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2018 (6) TMI 1206 - AT - Central ExcisePenalty u/r 26(2) of the CER 2002 - issuance of bogus invoices without actual supply of goods - Held that:- The adjudicating authority as well as the Ld. Commissioner (Appeals), after analyzing the statements and evidences on record arrived that the conclusion of the appellants had an active role in facilitating the clandestine removal as well as wrong availment of CENVAT Credit - The appellants have not produced any contrary evidences, to rebut the findings of the authority below. Appeal dismissed - decided against appellant.
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