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    <title>2017 (2) TMI 1317 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that penalties imposed on the appellants were justified despite the main noticee settling the case with immunity. Each appellant had distinct roles in fraudulent activities, making them individually liable for penalties. The majority decision directed further examination of penalties based on the appellants&#039; merits. The Tribunal resolved the differing opinions of members, upholding the appellants&#039; liability for penalties. The case was listed for proceedings to determine penalties based on each appellant&#039;s involvement in the fraudulent activities.</description>
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      <description>The Tribunal held that penalties imposed on the appellants were justified despite the main noticee settling the case with immunity. Each appellant had distinct roles in fraudulent activities, making them individually liable for penalties. The majority decision directed further examination of penalties based on the appellants&#039; merits. The Tribunal resolved the differing opinions of members, upholding the appellants&#039; liability for penalties. The case was listed for proceedings to determine penalties based on each appellant&#039;s involvement in the fraudulent activities.</description>
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