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    <title>2014 (10) TMI 417 - KARNATAKA HIGH COURT</title>
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    <description>The court upheld the CESTAT&#039;s decision granting immunity from penalties under the Amnesty Scheme, finding that the assessee, who had paid duty and interest under the scheme, was not liable for penalties or interest under Sections 76 and 77 of the Act. The court determined that the Tribunal&#039;s order was lawful, resolving substantial legal questions in favor of the assessee and dismissing the appeal.</description>
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      <description>The court upheld the CESTAT&#039;s decision granting immunity from penalties under the Amnesty Scheme, finding that the assessee, who had paid duty and interest under the scheme, was not liable for penalties or interest under Sections 76 and 77 of the Act. The court determined that the Tribunal&#039;s order was lawful, resolving substantial legal questions in favor of the assessee and dismissing the appeal.</description>
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