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    <title>2009 (7) TMI 1207 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside penalties imposed on registered dealers for issuing invoices without supplying material. The Commissioner (Appeals) initially annulled penalties based on news reports but later reinstated them due to continued malpractice. The Tribunal emphasized the importance of examining evidence and shifted the burden to the appellants to prove receipt and use of duty-paid goods. Consequently, the impugned orders were overturned, and the case was remanded for fresh adjudication in line with the Tribunal&#039;s decision.</description>
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      <title>2009 (7) TMI 1207 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=168222</link>
      <description>The Tribunal set aside penalties imposed on registered dealers for issuing invoices without supplying material. The Commissioner (Appeals) initially annulled penalties based on news reports but later reinstated them due to continued malpractice. The Tribunal emphasized the importance of examining evidence and shifted the burden to the appellants to prove receipt and use of duty-paid goods. Consequently, the impugned orders were overturned, and the case was remanded for fresh adjudication in line with the Tribunal&#039;s decision.</description>
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