https://www.taxtmi.com/caselaws?id=362379 The Tribunal upheld the decision of the Commissioner (Appeals) to impose a penalty of Rs. 47,506 on the appellant under Rule 26(2) of the Central Excise Rule 2002. The Tribunal found that the appellant was actively involved in facilitating clandestine removal and misuse of CENVAT Credit, as evidenced by their role in wrongfully availing credit and facilitating the receipt of goods by another entity. The Tribunal dismissed the appeal, citing the appellant's failure to rebut the lower authorities' findings and establish innocence in the fraudulent activities. en-us Wed, 28 Mar 2018 00:00:00 +0530 Mon, 25 Jun 2018 09:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362379 The Tribunal upheld the decision of the Commissioner (Appeals) to impose a penalty of Rs. 47,506 on the appellant under Rule 26(2) of the Central Excise Rule 2002. The Tribunal found that the appellant was actively involved in facilitating clandestine removal and misuse of CENVAT Credit, as evidenced by their role in wrongfully availing credit and facilitating the receipt of goods by another entity. The Tribunal dismissed the appeal, citing the appellant's failure to rebut the lower authorities' findings and establish innocence in the fraudulent activities. Case-Laws Central Excise Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362379