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2003 (8) TMI 417 - CESTAT, NEW DELHIExtract: .......illegally or irregularly, a penalty could be imposed on that party on the basis of that fact. That fact, however, cannot be the sole basis for imposing a similar penalty on another party who issued the invoice. Therefore, the penalty on the respondents was rightly vacated by the Commissioner (Appeals). The present appeal of the Revenue is rejected.
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