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    <title>2006 (12) TMI 458 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI set aside the Commissioner&#039;s order and allowed the appeal in a case concerning failure to pay service tax and file returns. The Tribunal emphasized the applicability of the Amnesty Scheme to cases predating its introduction and overturned the enhanced penalty amount imposed by the Commissioner, providing consequential relief to the appellants. The Tribunal considered the appellant&#039;s contentions, payments made, and reliance on previous cases in reaching its decision.</description>
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      <description>The Appellate Tribunal CESTAT MUMBAI set aside the Commissioner&#039;s order and allowed the appeal in a case concerning failure to pay service tax and file returns. The Tribunal emphasized the applicability of the Amnesty Scheme to cases predating its introduction and overturned the enhanced penalty amount imposed by the Commissioner, providing consequential relief to the appellants. The Tribunal considered the appellant&#039;s contentions, payments made, and reliance on previous cases in reaching its decision.</description>
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