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    <title>2022 (12) TMI 366 - CESTAT AHMEDABAD</title>
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    <description>The penalties imposed under Rule 26 of the Central Excise Act, 2002 on various appellants for their involvement in facilitating fraudulent availment of cenvat credit by M/s Shree Ram Tubes Pvt Ltd were upheld. The appellants were found to have direct and active roles in the fraudulent scheme, justifying the penalties imposed. Despite arguments made regarding their involvement, the penalties were deemed appropriate considering the seriousness of the offenses. The appeals were dismissed, and the penalties were upheld by the tribunal.</description>
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      <description>The penalties imposed under Rule 26 of the Central Excise Act, 2002 on various appellants for their involvement in facilitating fraudulent availment of cenvat credit by M/s Shree Ram Tubes Pvt Ltd were upheld. The appellants were found to have direct and active roles in the fraudulent scheme, justifying the penalties imposed. Despite arguments made regarding their involvement, the penalties were deemed appropriate considering the seriousness of the offenses. The appeals were dismissed, and the penalties were upheld by the tribunal.</description>
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