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    <title>2015 (12) TMI 91 - MADRAS HIGH COURT</title>
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    <description>The High Court held that the Tribunal cannot prevent the adjudicating authority from deciding on penalty imposition if required by law. The Court ruled in favor of the Revenue, allowing the assessing authority to independently determine the penalty on remand. It emphasized the importance of maintaining the authority&#039;s discretion in penalty imposition and ensuring that specific directions do not hinder the legal process.</description>
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      <description>The High Court held that the Tribunal cannot prevent the adjudicating authority from deciding on penalty imposition if required by law. The Court ruled in favor of the Revenue, allowing the assessing authority to independently determine the penalty on remand. It emphasized the importance of maintaining the authority&#039;s discretion in penalty imposition and ensuring that specific directions do not hinder the legal process.</description>
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