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    <title>2006 (6) TMI 49 - Appellate Tribunal, New Delhi</title>
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    <description>The Tribunal partially allowed the appeal, upholding the non-imposition of penalty for the quarter ending Sept.&#039;02 due to valid reasons provided by the appellant related to festive season delays. However, the penalty imposed for the quarter ending June&#039;02 was confirmed as the appellant failed to provide substantial cause for setting it aside. The decision was based on the specific justifications presented for each quarter, resulting in a mixed outcome for the appellant.</description>
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      <description>The Tribunal partially allowed the appeal, upholding the non-imposition of penalty for the quarter ending Sept.&#039;02 due to valid reasons provided by the appellant related to festive season delays. However, the penalty imposed for the quarter ending June&#039;02 was confirmed as the appellant failed to provide substantial cause for setting it aside. The decision was based on the specific justifications presented for each quarter, resulting in a mixed outcome for the appellant.</description>
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