2016 (11) TMI 1392

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.... ORDER Sulekha Beevi C.S. (Judicial Member) 1. The above appeal is filed by the appellant challenging the penalty imposed. 2. The appellant was issued a Show Cause Notice alleging that the appellant had issued invoices to manufacturers without supply of materials and thus abetted in availing fraudulent credit. It is submitted by the Ld. Counsel that the appellant is a co-noticee in the p....