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    <title>2016 (11) TMI 42 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed both appeals, setting aside the impugned orders demanding reversal of cenvat credit and penalties. The decision was influenced by a precedent established in a case involving Hindalco Industries Ltd., where it was held that the recipient cannot be held liable for the supplier&#039;s duty payment discrepancies. The Tribunal also found the penalties imposed on the appellant and the supplier to be unsustainable, referencing a similar case where penalties on the supplier were set aside by the Punjab and Haryana High Court.</description>
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      <description>The Tribunal allowed both appeals, setting aside the impugned orders demanding reversal of cenvat credit and penalties. The decision was influenced by a precedent established in a case involving Hindalco Industries Ltd., where it was held that the recipient cannot be held liable for the supplier&#039;s duty payment discrepancies. The Tribunal also found the penalties imposed on the appellant and the supplier to be unsustainable, referencing a similar case where penalties on the supplier were set aside by the Punjab and Haryana High Court.</description>
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