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    <title>2010 (3) TMI 377 - CESTAT, CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the appellant, setting aside the penalty imposed under Section 76 of the Finance Act, 1994. The Commissioner&#039;s revisionary order to enhance the penalty was deemed unlawful due to a pending appeal, and the appellant&#039;s appeal was allowed.</description>
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      <description>The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the appellant, setting aside the penalty imposed under Section 76 of the Finance Act, 1994. The Commissioner&#039;s revisionary order to enhance the penalty was deemed unlawful due to a pending appeal, and the appellant&#039;s appeal was allowed.</description>
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