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    <title>2015 (12) TMI 56 - CESTAT NEW DELHI</title>
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    <description>Penalty was not interfered with because the Revenue failed to establish any specific omission or commission by the respondent-company justifying the substantial penalty. The Tribunal also noted that a civil court had found no fault with the respondent and that the record did not show any demonstrated prejudice to the Revenue. On that factual and evidentiary basis, the penalty order was upheld and the Revenue&#039;s appeal was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=268752</link>
      <description>Penalty was not interfered with because the Revenue failed to establish any specific omission or commission by the respondent-company justifying the substantial penalty. The Tribunal also noted that a civil court had found no fault with the respondent and that the record did not show any demonstrated prejudice to the Revenue. On that factual and evidentiary basis, the penalty order was upheld and the Revenue&#039;s appeal was dismissed.</description>
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