https://www.taxtmi.com/highlights?id=64662 Levy of penalty - fraudulent passing of CENVAT Credit - Since the appellant’s case falls under Rule 26 (2) (ii) but the same is not existing at the relevant time the appellant cannot be penalized when the goods dealt with by him was not liable for confiscation on the ground that the same was admittedly duty paid. - AT en-us Mon, 18 Jul 2022 09:14:36 +0530 Mon, 18 Jul 2022 09:14:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64662 Levy of penalty - fraudulent passing of CENVAT Credit - Since the appellant’s case falls under Rule 26 (2) (ii) but the same is not existing at the relevant time the appellant cannot be penalized when the goods dealt with by him was not liable for confiscation on the ground that the same was admittedly duty paid. - AT Highlights Central Excise Mon, 18 Jul 2022 09:14:36 +0530 https://www.taxtmi.com/highlights?id=64662