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    <description>The Tribunal allowed the appeals against the imposition of penalties under section 78 of the Finance Act, 1994, finding them unsustainable based on the legal position established by a CESTAT judgment. The penalties imposed on the appellant for availing benefits under Notification No.15/2004-ST without including the value of free supplies were deemed unwarranted, providing relief to the appellant in this case.</description>
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      <description>The Tribunal allowed the appeals against the imposition of penalties under section 78 of the Finance Act, 1994, finding them unsustainable based on the legal position established by a CESTAT judgment. The penalties imposed on the appellant for availing benefits under Notification No.15/2004-ST without including the value of free supplies were deemed unwarranted, providing relief to the appellant in this case.</description>
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