https://www.taxtmi.com/caselaws?id=187996 The appeal filed by the appellant was rejected, upholding the Order-in-Original. It was determined that Shri Krishanakumar Kachurulal Gupta was the proprietor of M/s. Maruti Enterprises. The investigation revealed fraudulent transactions regarding Cenvat credit, with the appellant failing to provide evidence to refute these findings. The imposition of penalty under Rule 13(2) of Cenvat Credit Rules, 2004 was upheld due to the appellant's fraudulent actions in obtaining Central Excise registration and misdeclaring facts to evade duty payment. en-us Wed, 18 Jan 2012 00:00:00 +0530 Tue, 15 Nov 2016 11:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187996 The appeal filed by the appellant was rejected, upholding the Order-in-Original. It was determined that Shri Krishanakumar Kachurulal Gupta was the proprietor of M/s. Maruti Enterprises. The investigation revealed fraudulent transactions regarding Cenvat credit, with the appellant failing to provide evidence to refute these findings. The imposition of penalty under Rule 13(2) of Cenvat Credit Rules, 2004 was upheld due to the appellant's fraudulent actions in obtaining Central Excise registration and misdeclaring facts to evade duty payment. Case-Laws Central Excise Wed, 18 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187996