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    <title>2017 (7) TMI 385 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal set aside the penalty imposed on the appellant, Shri Vishal Arora, in a case involving allegations of arranging invoices without goods. The Tribunal found the charges unsustainable as the related party&#039;s charges were dropped, indicating lack of conclusive evidence against the appellant. Consequently, the penalty was revoked, and the appeal was allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=345273</link>
      <description>The Tribunal set aside the penalty imposed on the appellant, Shri Vishal Arora, in a case involving allegations of arranging invoices without goods. The Tribunal found the charges unsustainable as the related party&#039;s charges were dropped, indicating lack of conclusive evidence against the appellant. Consequently, the penalty was revoked, and the appeal was allowed.</description>
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