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    <title>2007 (2) TMI 464 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT ruled in favor of the appellants, registered dealers supplying inputs to manufacturers, in a case where penalties were imposed for alleged non-supply of inputs received from TISCO. The Tribunal found that the appellants had procured goods from TISCO, provided evidence of transportation, and received payment for supplying the inputs to manufacturers. Despite discrepancies in truck numbers on invoices, the recipients confirmed receiving and using the inputs. Citing lack of evidence for an alternative source of inputs and previous precedents, the Tribunal set aside the penalties imposed on the appellants.</description>
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    <pubDate>Wed, 14 Feb 2007 00:00:00 +0530</pubDate>
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      <title>2007 (2) TMI 464 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=121163</link>
      <description>The Appellate Tribunal CESTAT ruled in favor of the appellants, registered dealers supplying inputs to manufacturers, in a case where penalties were imposed for alleged non-supply of inputs received from TISCO. The Tribunal found that the appellants had procured goods from TISCO, provided evidence of transportation, and received payment for supplying the inputs to manufacturers. Despite discrepancies in truck numbers on invoices, the recipients confirmed receiving and using the inputs. Citing lack of evidence for an alternative source of inputs and previous precedents, the Tribunal set aside the penalties imposed on the appellants.</description>
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      <pubDate>Wed, 14 Feb 2007 00:00:00 +0530</pubDate>
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