Penalties Upheld for Direct Involvement in Fraudulent Cenvat Credit u/r 26, Central Excise Act 2002.

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....Levy of penalty Rule 26 of Central Excise Act, 2002 - charge of abatement in the offence of fraudulent availment of cenvat credit - All the appellant having direct and active role in entire modus operandi of wrong availment of cenvat credit by the manufacturer - Therefore, the penalties imposed on the appellant is correct hence, the same is upheld. - AT....