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    <title>High Court Upholds Tribunal&#039;s Decision to Waive Penalty u/s 80 After Full Recovery of Amounts Owed.</title>
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    <description>Waiver of penalty - Since the entire amount has already been recovered, there is no liability on the appellant. These reasons perhaps impelled the learned Tribunal to invoke provisions of Section 80 - order of CESTAT upheld - HC</description>
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      <description>Waiver of penalty - Since the entire amount has already been recovered, there is no liability on the appellant. These reasons perhaps impelled the learned Tribunal to invoke provisions of Section 80 - order of CESTAT upheld - HC</description>
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