TRARVINDER SINGH DHODY Versus COMMISSIONER OF CENTRAL EXCISE, VAPI - Central Excise - Case Laws

TRARVINDER SINGH DHODY Versus COMMISSIONER OF CENTRAL EXCISE, VAPI - Central Excise - CESTAT AHMEDABAD - Tri - Abetment of availment of cenvat credit without receiving inputs - Waiver of Pre-deposit of Penalty under Rule 26 of Central Excise Rules, 2002 Held that - The appellant cannot be charged under Rule 26, if it is the case of the Revenue that the main assessee has received only the documents on which the credit was availed, then the provisions of Rule 26(1) will not apply, and the provis................................... Central Excise - Case Laws