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    <title>2012 (2) TMI 328 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the imposition of a penalty on a first stage dealer for fraudulent invoices issued by a manufacturer in the case involving duty payment on iron and steel products. The appellant was directed to deposit 25% of the penalty amount for appeal admission, with a stay on the collection of the remaining penalty during the appeal process. The judgment emphasized the significance of proper duty payment, consequences of fraudulent practices in the supply chain, and the procedural requirements for appeal admission and penalty collection stay.</description>
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      <link>https://www.taxtmi.com/caselaws?id=210897</link>
      <description>The Tribunal upheld the imposition of a penalty on a first stage dealer for fraudulent invoices issued by a manufacturer in the case involving duty payment on iron and steel products. The appellant was directed to deposit 25% of the penalty amount for appeal admission, with a stay on the collection of the remaining penalty during the appeal process. The judgment emphasized the significance of proper duty payment, consequences of fraudulent practices in the supply chain, and the procedural requirements for appeal admission and penalty collection stay.</description>
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