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    <title>2011 (6) TMI 90 - CESTAT,  AHMEDABAD</title>
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    <description>The Tribunal set aside the order confirming interest payment and remanded the matter to the original adjudicating authority for a fresh decision on the imposition of penalties under Section 77 and 78 of the Finance Act, 1994. The Tribunal found the second show cause notice for penalties on the same import of services, interest, and period to be invalid, emphasizing the need for lower authorities to address this issue. The case was remanded for further proceedings based on the Tribunal&#039;s directions.</description>
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      <description>The Tribunal set aside the order confirming interest payment and remanded the matter to the original adjudicating authority for a fresh decision on the imposition of penalties under Section 77 and 78 of the Finance Act, 1994. The Tribunal found the second show cause notice for penalties on the same import of services, interest, and period to be invalid, emphasizing the need for lower authorities to address this issue. The case was remanded for further proceedings based on the Tribunal&#039;s directions.</description>
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