https://www.taxtmi.com/caselaws?id=393166 The Appellate Tribunal CESTAT NEW DELHI set aside the penalties imposed on all the appellants for fraudulent cenvat credit availed by M/s Ujala Electricals Ltd. The penalties on the appellant Neeraj Thakur and other C&F agents were deemed not imposable due to lack of concrete evidence supporting the allegations. The Tribunal emphasized the necessity of substantial evidence and actual involvement to penalize individuals, highlighting the importance of proper examination of evidence and adherence to legal principles in penalty imposition related to fraudulent activities like cenvat credit availment. en-us Thu, 05 Mar 2020 00:00:00 +0530 Sat, 07 Mar 2020 08:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393166 The Appellate Tribunal CESTAT NEW DELHI set aside the penalties imposed on all the appellants for fraudulent cenvat credit availed by M/s Ujala Electricals Ltd. The penalties on the appellant Neeraj Thakur and other C&F agents were deemed not imposable due to lack of concrete evidence supporting the allegations. The Tribunal emphasized the necessity of substantial evidence and actual involvement to penalize individuals, highlighting the importance of proper examination of evidence and adherence to legal principles in penalty imposition related to fraudulent activities like cenvat credit availment. Case-Laws Central Excise Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393166