https://www.taxtmi.com/caselaws?id=423649 The Tribunal set aside the penalty imposed on the appellants for fraudulent refund availed under falsified documents, as the goods were actually supplied to the buyer. Proper documentation and transportation evidence were emphasized in the decision, highlighting the importance of such factors in determining the validity of allegations. The Tribunal considered the relevance of previous judgments and the involvement of the buyer in the dispute, ultimately leading to the penalties being overturned for both appellants. en-us Thu, 10 Feb 2022 00:00:00 +0530 Fri, 10 Jun 2022 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423649 The Tribunal set aside the penalty imposed on the appellants for fraudulent refund availed under falsified documents, as the goods were actually supplied to the buyer. Proper documentation and transportation evidence were emphasized in the decision, highlighting the importance of such factors in determining the validity of allegations. The Tribunal considered the relevance of previous judgments and the involvement of the buyer in the dispute, ultimately leading to the penalties being overturned for both appellants. Case-Laws Central Excise Thu, 10 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423649