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    <title>2013 (11) TMI 878 - CESTAT NEW DELHI</title>
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    <description>The High Court upheld penalties imposed on a dealer for issuing bogus invoices enabling manufacturers to avail Cenvat Credit without supplying goods. The Commissioner&#039;s decision to set aside penalties was overturned, citing that penalties could be levied even without specific provisions before 01.03.07 if the dealer was involved in selling goods liable to confiscation. The Revenue&#039;s appeals were allowed, and the Original Adjudicating Authority&#039;s orders were restored.</description>
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      <link>https://www.taxtmi.com/caselaws?id=239701</link>
      <description>The High Court upheld penalties imposed on a dealer for issuing bogus invoices enabling manufacturers to avail Cenvat Credit without supplying goods. The Commissioner&#039;s decision to set aside penalties was overturned, citing that penalties could be levied even without specific provisions before 01.03.07 if the dealer was involved in selling goods liable to confiscation. The Revenue&#039;s appeals were allowed, and the Original Adjudicating Authority&#039;s orders were restored.</description>
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      <pubDate>Fri, 30 Aug 2013 00:00:00 +0530</pubDate>
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