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    <title>2014 (9) TMI 748 - CESTAT AHMEDABAD</title>
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    <description>The appeal was allowed, and the impugned order was set aside to the extent challenged before the Tribunal. The judge ruled in favor of the appellant, holding that the payment of 25% penalty of the tax liability was deemed sufficient based on a High Court judgment. The argument for imposing penalties under both Sections 76 and 78 was dismissed as irrelevant to the factual context of the case.</description>
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      <title>2014 (9) TMI 748 - CESTAT AHMEDABAD</title>
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      <description>The appeal was allowed, and the impugned order was set aside to the extent challenged before the Tribunal. The judge ruled in favor of the appellant, holding that the payment of 25% penalty of the tax liability was deemed sufficient based on a High Court judgment. The argument for imposing penalties under both Sections 76 and 78 was dismissed as irrelevant to the factual context of the case.</description>
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