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2017 (9) TMI 1316 - CESTAT KOLKATACENVAT credit - duty paying invoices - credit taken on the basis of false TR-6 Challans - penalty on Director - Held that: - allegation of producing false or fake TR-6 challans was not disputed. Hence, the appellant is not entitled to any relief on penalty as it is a clear case of payment of duty on false/fake challans and the imposition of penalties are justified - The plea of the appellant to shift the entire blame on the employee is without any substance cannot be accepted - the director of the appellant company is rightly penalized - appeal dismissed - decided against appellant.
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