https://www.taxtmi.com/caselaws?id=120750 The Tribunal upheld penalties imposed on the appellants, including M/s. G.N. Rubber Tech Pvt. Ltd., for their involvement in a fraud scheme related to Customs Duty free imports of raw materials. The appellants' actions, such as issuing false documents and making false entries, were deemed to fall within the scope of "dealing with the goods" under Rule 26 of the Central Excise Rules, 2002. The Tribunal found no justification for waiving pre-deposits, directing M/s. G.N. Rubber Tech Pvt. Ltd. to make a pre-deposit of Rs. 20 lakhs and other appellants to make full deposits. Failure to comply within 8 weeks would lead to dismissal of appeals. en-us Fri, 29 Dec 2006 00:00:00 +0530 Tue, 24 Jul 2012 10:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120750 The Tribunal upheld penalties imposed on the appellants, including M/s. G.N. Rubber Tech Pvt. Ltd., for their involvement in a fraud scheme related to Customs Duty free imports of raw materials. The appellants' actions, such as issuing false documents and making false entries, were deemed to fall within the scope of "dealing with the goods" under Rule 26 of the Central Excise Rules, 2002. The Tribunal found no justification for waiving pre-deposits, directing M/s. G.N. Rubber Tech Pvt. Ltd. to make a pre-deposit of Rs. 20 lakhs and other appellants to make full deposits. Failure to comply within 8 weeks would lead to dismissal of appeals. Case-Laws Central Excise Fri, 29 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120750