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Providing blank LRs for passing of fraudulent cenvat credit- CESTAT upheld Penalty
Case Law Details
- Case Name
- Samir Transport Company Vs C.C.E (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Samir Transport Company Vs C.C.E & S.T. (CESTAT Ahmedabad)
In the present case the penalty was imposed on the appellants under Rule 26 (2) of Central Excise Rules, 2002. In connection with fraudulent passing of cenvat credit on the invoices issued by M/s Accord Industries Limited to M/s Archon Engicon Limited. The fact is not under dispute by the Revenue as well as by the appellant that the appellant have admittedly provided the blank LRs to M/s Accord which were used for passing of fraudulent cenvat credit. Accordingly the act of giving blank LR books itself clearly falls under purview of...
