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    <title>2017 (9) TMI 1181 - CESTAT CHANDIGARH</title>
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    <description>The Appellate Tribunal CESTAT CHANDIGARH set aside the duty demand and penalty imposition on M/s. Jawala Steel Corporation for alleged issuance of fake invoices without physical delivery of goods. The tribunal noted that since the proceedings against the purported supplier of goods were pending adjudication, the appellant could not be held liable for issuing Cenvatable invoices based on M/s. Jawala Steel Corporation&#039;s invoices. The matter was remanded back to the adjudicating authority for further consideration post resolution of the case against M/s. Jawala Steel Corporation, granting the appellants a fair opportunity to defend their cases. Ultimately, the appeals were allowed through the remand process.</description>
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    <pubDate>Wed, 09 Aug 2017 00:00:00 +0530</pubDate>
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      <title>2017 (9) TMI 1181 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=348424</link>
      <description>The Appellate Tribunal CESTAT CHANDIGARH set aside the duty demand and penalty imposition on M/s. Jawala Steel Corporation for alleged issuance of fake invoices without physical delivery of goods. The tribunal noted that since the proceedings against the purported supplier of goods were pending adjudication, the appellant could not be held liable for issuing Cenvatable invoices based on M/s. Jawala Steel Corporation&#039;s invoices. The matter was remanded back to the adjudicating authority for further consideration post resolution of the case against M/s. Jawala Steel Corporation, granting the appellants a fair opportunity to defend their cases. Ultimately, the appeals were allowed through the remand process.</description>
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