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    <title>2003 (5) TMI 373 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CEGAT, New Delhi reduced the penalty imposed on traders for disposing of goods without issuing invoices from Rs. 50,000 to Rs. 10,000 due to no duty evasion and the buyer not claiming Modvat credit. The appeal was disposed of accordingly.</description>
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