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    <title>2011 (6) TMI 425 - CESTAT, DELHI</title>
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    <description>The Appellate Tribunal CESTAT, Delhi, upheld the demand of duty and interest in a case involving receipt of inputs from a dealer issuing invoices without supplying goods. The penalty imposed on the appellants was set aside as there was no evidence to show their awareness of the dealer&#039;s actions.</description>
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