Levy of penalty - fraudulent availment of CENVAT Credit - It was ...
Case Laws Central Excise
October 24, 2019
Levy of penalty - fraudulent availment of CENVAT Credit - It was contended that, Penalty under Rule 26(2) provision can be imposed only on a natural person. - The appellant is a partnership firm and per se is not a natural person, arguments rejected - Penalty confirmed
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