https://www.taxtmi.com/caselaws?id=48257 The High Court dismissed appeals filed by the revenue challenging the setting aside of penalties imposed on dealers for fraudulent transportation of raw material to avail Modvat/Cenvat credit. The Court upheld the decision of the Tribunal and Commissioner (Appeals), emphasizing the significance of factual findings in cases involving tax credit fraud. It concluded that no substantial legal questions arose from the Tribunal's order, highlighting the challenge of disputing established facts in appellate proceedings concerning fraudulent activities. en-us Mon, 07 Jul 2008 00:00:00 +0530 Tue, 05 Sep 2017 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48257 The High Court dismissed appeals filed by the revenue challenging the setting aside of penalties imposed on dealers for fraudulent transportation of raw material to avail Modvat/Cenvat credit. The Court upheld the decision of the Tribunal and Commissioner (Appeals), emphasizing the significance of factual findings in cases involving tax credit fraud. It concluded that no substantial legal questions arose from the Tribunal's order, highlighting the challenge of disputing established facts in appellate proceedings concerning fraudulent activities. Case-Laws Central Excise Mon, 07 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48257