Appellants liable for penalties u/r 26(1) for aiding fraudulent Cenvat credit claims by manufacturer.

Levy of penalty u/r 26(1) for abatement - it is clear that all the appellants were indulged in abating the manufacturer for fraudulent availment of Cenvat credit therefore, they have made themselves liable for penalty under Rule 26(1) Cenvat credit rules 2002 - AT .....

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