https://www.taxtmi.com/highlights?id=49869 Levy of penalty - fraudulent availment of CENVAT Credit - It was contended that, Penalty under Rule 26(2) provision can be imposed only on a natural person. - The appellant is a partnership firm and per se is not a natural person, arguments rejected - Penalty confirmed en-us Thu, 24 Oct 2019 07:54:54 +0530 Thu, 24 Oct 2019 07:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49869 Levy of penalty - fraudulent availment of CENVAT Credit - It was contended that, Penalty under Rule 26(2) provision can be imposed only on a natural person. - The appellant is a partnership firm and per se is not a natural person, arguments rejected - Penalty confirmed Highlights Central Excise Thu, 24 Oct 2019 07:54:54 +0530 https://www.taxtmi.com/highlights?id=49869