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    <title>2015 (1) TMI 29 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the department&#039;s findings on the issuance of bogus invoices without actual supply of goods by the appellant, a second stage dealer, and imposed penalties under Rule 26 of the Central Excise Rules, 2002. The appellant was held liable for issuing fraudulent invoices and wrongly availing Cenvat credit. The penalty imposed was reduced based on the revised assessment of the Cenvat credit amount.</description>
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      <link>https://www.taxtmi.com/caselaws?id=254830</link>
      <description>The Tribunal upheld the department&#039;s findings on the issuance of bogus invoices without actual supply of goods by the appellant, a second stage dealer, and imposed penalties under Rule 26 of the Central Excise Rules, 2002. The appellant was held liable for issuing fraudulent invoices and wrongly availing Cenvat credit. The penalty imposed was reduced based on the revised assessment of the Cenvat credit amount.</description>
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