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    <title>2014 (5) TMI 605 - Madras High Court</title>
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    <description>The court dismissed the petition for condonation of delay due to unsatisfactory explanations for the 1590-day delay. It also upheld the CESTAT&#039;s decision to set aside the penalties imposed under Section 11AC and Rule 173Q, as there was no evidence of suppression, wilful misappropriation, or fraud. Consequently, the Civil Miscellaneous Appeal was rejected at the SR stage itself.</description>
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      <link>https://www.taxtmi.com/caselaws?id=247678</link>
      <description>The court dismissed the petition for condonation of delay due to unsatisfactory explanations for the 1590-day delay. It also upheld the CESTAT&#039;s decision to set aside the penalties imposed under Section 11AC and Rule 173Q, as there was no evidence of suppression, wilful misappropriation, or fraud. Consequently, the Civil Miscellaneous Appeal was rejected at the SR stage itself.</description>
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