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    <description>The Tribunal upheld the decision of the Commissioner (Appeal) to set aside a penalty imposed on a dealer for failing to deposit Service tax on time, finding a reasonable cause for the delay in payment. The Court declined to admit the appeal based on the minimal tax effect, without expressing an opinion on the legal issues surrounding the penalty and the criteria for a reasonable cause.</description>
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      <description>The Tribunal upheld the decision of the Commissioner (Appeal) to set aside a penalty imposed on a dealer for failing to deposit Service tax on time, finding a reasonable cause for the delay in payment. The Court declined to admit the appeal based on the minimal tax effect, without expressing an opinion on the legal issues surrounding the penalty and the criteria for a reasonable cause.</description>
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