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    <title>2018 (11) TMI 902 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal allowed the appellant&#039;s appeal, setting aside the Commissioner&#039;s order that confirmed the demand for recovery of Cenvat Credit but reduced the penalty. The Tribunal criticized the Commissioner for disregarding crucial evidence, including the Department&#039;s acknowledgment of the rectified invoice. Emphasizing the importance of unbiased judgments and adherence to legal procedures, the Tribunal ruled in favor of the appellant, highlighting the fulfillment of requirements for credit availment despite clerical errors in the invoices.</description>
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      <title>2018 (11) TMI 902 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=370559</link>
      <description>The Appellate Tribunal allowed the appellant&#039;s appeal, setting aside the Commissioner&#039;s order that confirmed the demand for recovery of Cenvat Credit but reduced the penalty. The Tribunal criticized the Commissioner for disregarding crucial evidence, including the Department&#039;s acknowledgment of the rectified invoice. Emphasizing the importance of unbiased judgments and adherence to legal procedures, the Tribunal ruled in favor of the appellant, highlighting the fulfillment of requirements for credit availment despite clerical errors in the invoices.</description>
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