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2016 (12) TMI 1693 - CESTAT CHANDIGARHPrinciples of Natural Justice - penalty u/r 26(2) of CER 2002 - Held that: - Revenue has been able to prove that the appellants were engaged in the activity of issuance of fake invoices without movement of the goods - as the appellants are involved in the matter by way of issuance of fake invoices, therefore, the provisions of Rule 26(2) of CER 2002 are attracted to the facts of this case - penalty rightly imposed - appeal dismissed - decided against appellant.
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