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Central Excise - Highlights / Catch Notes

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Levy of penalty u/r 26 of Central Excise Rules, 2002 - ...

Central Excise

November 22, 2022

Levy of penalty u/r 26 of Central Excise Rules, 2002 - fraudulent passing of cenvat Credit - it is clearly established that the appellant has facilitated by only issuing the invoice without supplying the goods for passing of the fraudulent cenvat credit - Therefore, the appellant was rightly liable for penalty under Rule 26. - AT

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