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    <title>2014 (4) TMI 1168 - CESTAT NEW DELHI</title>
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      <description>The judgment confirms the disallowance of cenvat credit, recovery under relevant sections of the Central Excise Act, imposition of penalties under the Cenvat Credit Rules, and sustains concurrent orders. The appellant&#039;s argument regarding the third stage dealer&#039;s status was rejected, leading to the dismissal of the appeal.</description>
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