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    <title>2013 (9) TMI 617 - CESTAT AHMEDABAD</title>
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    <description>The appellate tribunal set aside the lower authorities&#039; decision confirming the demand for wrong credit, imposing interest, and penalties on the appellant and related individuals due to fraudulent rebate claims. Despite the lack of direct evidence linking the appellant to the fraud, the tribunal considered previous judgments and overturned the penalties, emphasizing the importance of conclusive evidence in such cases.</description>
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      <link>https://www.taxtmi.com/caselaws?id=237185</link>
      <description>The appellate tribunal set aside the lower authorities&#039; decision confirming the demand for wrong credit, imposing interest, and penalties on the appellant and related individuals due to fraudulent rebate claims. Despite the lack of direct evidence linking the appellant to the fraud, the tribunal considered previous judgments and overturned the penalties, emphasizing the importance of conclusive evidence in such cases.</description>
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