TaxTMI 
TaxTMI 
2021 (12) TMI 1402
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.... ORDER PER: RAMESH NAIR The appeal filed by the appellant against the imposition of penalty of Rs. 2 Lakh in terms of Rule 26 of Central Excise Rules, 2002, the penalty was imposed consequent to the fraudulent availment of cenvat credit without receipt of the inputs by M/s Pramukh Copper (P) Ltd. Against the confirmation of demand, in respect of M/s Pramukh Copper (P) Ltd., the appellant comp....
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....aintained and appeal should be dismissed. 4. I have carefully considered the submission made by Learned Authorized Representative and perused the records. I find that as regard the offence against the company M/s Pramukh Copper (P) Ltd. it attained finality as the company has admittedly got the demand case settled before the SVLDRS-2019. Now in the present appeal, the only issue is that whether t....
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.... in nature and were to be cleared in a clandestine manner. While keeping the unaccounted goods in the factory, he knew that they were contravening the provisions of rules and statutes of the central excise. * It was at his behest that the goods were removed in clandestine manner under the invoices prepared by Praveen Tiwari. * He knew that a parallel set of invoices were being maintained where....