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    <title>2017 (12) TMI 1088 - CESTAT MUMBAI</title>
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    <description>The Commissioner of Central Excise (Appeals) upheld the denial of CENVAT credit availed by the appellant on raw materials from a fictitious supplier. The Tribunal found no evidence of intent to evade duty and deemed the penalties imposed under the Central Excise Act and Rules unsustainable. The penalties were set aside for both appellants, with the court judgment pronounced on 13/11/2017.</description>
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      <description>The Commissioner of Central Excise (Appeals) upheld the denial of CENVAT credit availed by the appellant on raw materials from a fictitious supplier. The Tribunal found no evidence of intent to evade duty and deemed the penalties imposed under the Central Excise Act and Rules unsustainable. The penalties were set aside for both appellants, with the court judgment pronounced on 13/11/2017.</description>
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