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    <title>2013 (10) TMI 795 - CESTAT NEW DELHI</title>
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    <description>Prima facie penalty was considered maintainable in a matter involving alleged issuance of bogus Cenvatable invoices, including for the period before 01.03.2007, on the view that a person purporting to sell goods while issuing invoices without actual supply could fall within Rule 25(1)(d) of the Central Excise Rules, 2002. On that basis, total waiver of pre-deposit was declined. The appellant was granted only conditional relief, with waiver of the balance penalty and stay of recovery subject to compliance with the directed deposit.</description>
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    <pubDate>Mon, 12 Aug 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=238340</link>
      <description>Prima facie penalty was considered maintainable in a matter involving alleged issuance of bogus Cenvatable invoices, including for the period before 01.03.2007, on the view that a person purporting to sell goods while issuing invoices without actual supply could fall within Rule 25(1)(d) of the Central Excise Rules, 2002. On that basis, total waiver of pre-deposit was declined. The appellant was granted only conditional relief, with waiver of the balance penalty and stay of recovery subject to compliance with the directed deposit.</description>
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      <pubDate>Mon, 12 Aug 2013 00:00:00 +0530</pubDate>
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