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    <title>Penalty Imposed for Forged Claims Under Vishesh Krishi Upaj Yojana; Section 114AA Applied Without Goods Movement Requirement.</title>
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    <description>Imposition of Penalty - benefit of Vishesh Krishi Upaj Yojana - Benifit on the basis of forged bills - for the purpose of Section 114AA movement or existence of goods is not necessary - levy of penalty confirmed - AT</description>
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