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    <title>2005 (11) TMI 396 - CESTAT, MUMBAI</title>
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    <description>A respondent seeking reduction of an adverse penalty in appellate proceedings must file the appropriate cross-objection or independent appeal; without that remedy, the Tribunal declined to entertain the request for complete reduction. Penalty under Section 11AC was also not treated as automatically payable at the maximum amount in every case, and the Tribunal found no basis to enhance the penalty to the duty evaded. The Commissioner (Appeals)&#039; order was upheld and the Revenue&#039;s appeal was rejected, leaving the penalty undisturbed.</description>
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    <pubDate>Thu, 10 Nov 2005 00:00:00 +0530</pubDate>
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      <title>2005 (11) TMI 396 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=118910</link>
      <description>A respondent seeking reduction of an adverse penalty in appellate proceedings must file the appropriate cross-objection or independent appeal; without that remedy, the Tribunal declined to entertain the request for complete reduction. Penalty under Section 11AC was also not treated as automatically payable at the maximum amount in every case, and the Tribunal found no basis to enhance the penalty to the duty evaded. The Commissioner (Appeals)&#039; order was upheld and the Revenue&#039;s appeal was rejected, leaving the penalty undisturbed.</description>
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      <pubDate>Thu, 10 Nov 2005 00:00:00 +0530</pubDate>
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