Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Levy of penalty Rule 26 of Central Excise Act, 2002 - charge of abatement in the offence of fraudulent availment of cenvat credit - All the appellant having direct and active role in entire modus operandi of wrong availment of cenvat credit by the manufacturer - Therefore, the penalties imposed on the appellant is correct hence, the same is upheld. - AT
Levy of penalty Rule 26 of Central Excise Act, 2002 - charge of abatement in the offence of fraudulent availment of cenvat credit - All the appellant having direct and active role in entire modus operandi of wrong availment of cenvat credit by the manufacturer - Therefore, the penalties imposed on the appellant is correct hence, the same is upheld. - AT
Note: It is a system-generated summary and is for quick reference only.