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    <title>2010 (3) TMI 126 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal filed by the department against the Commissioner (Appeals) decision, ruling in favor of the Revenue on the issue of penalties under different sections of the Finance Act, 1994. The Tribunal set aside the penalty under Section 76 and restored the Assistant Commissioner&#039;s order, emphasizing the simultaneous imposition of penalties under Section 76 &amp;amp; 78 based on legal precedents. Despite the respondent&#039;s absence during the proceedings, the Tribunal proceeded with the case and concluded in favor of the department.</description>
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    <pubDate>Wed, 03 Mar 2010 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=75960</link>
      <description>The Tribunal allowed the appeal filed by the department against the Commissioner (Appeals) decision, ruling in favor of the Revenue on the issue of penalties under different sections of the Finance Act, 1994. The Tribunal set aside the penalty under Section 76 and restored the Assistant Commissioner&#039;s order, emphasizing the simultaneous imposition of penalties under Section 76 &amp;amp; 78 based on legal precedents. Despite the respondent&#039;s absence during the proceedings, the Tribunal proceeded with the case and concluded in favor of the department.</description>
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      <pubDate>Wed, 03 Mar 2010 00:00:00 +0530</pubDate>
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