https://www.taxtmi.com/caselaws?id=126238 The Appellate Tribunal CESTAT, Ahmedabad upheld the Commissioner's decision to demand recovery of an erroneous rebate and Cenvat credit from two appellants involved in orchestrating a fraudulent scheme. Penalties were imposed under the Central Excise Rules and Customs Act due to their involvement in creating fake firms and manipulating records. The Tribunal emphasized that individuals engaged in fraudulent activities cannot evade liability, leading to the requirement for pre-deposits from the appellants. One appellant was ordered to deposit Rs. 7 lakhs, another Rs. 10 lakhs, and departmental officers Rs. 10,000 each, considering the substantial losses to the exchequer and lack of demonstrated financial hardship. en-us Thu, 11 Dec 2008 00:00:00 +0530 Sat, 03 Nov 2012 16:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126238 The Appellate Tribunal CESTAT, Ahmedabad upheld the Commissioner's decision to demand recovery of an erroneous rebate and Cenvat credit from two appellants involved in orchestrating a fraudulent scheme. Penalties were imposed under the Central Excise Rules and Customs Act due to their involvement in creating fake firms and manipulating records. The Tribunal emphasized that individuals engaged in fraudulent activities cannot evade liability, leading to the requirement for pre-deposits from the appellants. One appellant was ordered to deposit Rs. 7 lakhs, another Rs. 10 lakhs, and departmental officers Rs. 10,000 each, considering the substantial losses to the exchequer and lack of demonstrated financial hardship. Case-Laws Central Excise Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126238