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    <title>2018 (7) TMI 150 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision, dismissing the revenue&#039;s appeal and disposing of the cross-objection. The order was pronounced in the open court, concluding the legal proceedings. The penalty under Rule 26 was set aside as the goods received at a different depot due to operational changes did not violate statutory provisions. Rules 11(2) and 26(2) were deemed inapplicable as there was no issuance of invoices without goods delivery or enabling ineligible benefits.</description>
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