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    <title>2011 (2) TMI 920 - CESTAT, DELHI</title>
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    <description>The Appellate Tribunal CESTAT, Delhi, allowed the appeal against the reduced penalty imposed on the respondents for issuing invoices without actual supply of goods. The Tribunal emphasized the importance of awaiting the decision on the manufacturer&#039;s case before finalizing the penalty reduction for the respondents to avoid conflicting judgments. The matter was remanded to the Commissioner (Appeals) for fresh consideration, ensuring a fair and just outcome for all parties involved.</description>
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      <description>The Appellate Tribunal CESTAT, Delhi, allowed the appeal against the reduced penalty imposed on the respondents for issuing invoices without actual supply of goods. The Tribunal emphasized the importance of awaiting the decision on the manufacturer&#039;s case before finalizing the penalty reduction for the respondents to avoid conflicting judgments. The matter was remanded to the Commissioner (Appeals) for fresh consideration, ensuring a fair and just outcome for all parties involved.</description>
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