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    <title>2016 (1) TMI 151 - CESTAT BANGALORE</title>
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    <description>The appeal against the order withdrawing the penalty imposed on the respondent was dismissed. The adjudicating authority upheld the order-in-appeal, applying Section 80 of the Finance Act 1994 due to the respondent&#039;s lack of awareness of the law and prompt payment upon notification. The respondent&#039;s bonafides were not in doubt, indicating no mala fide intent. The appellant&#039;s argument for imposing penalties again was rejected as the facts favored the respondent, leading to the dismissal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=270359</link>
      <description>The appeal against the order withdrawing the penalty imposed on the respondent was dismissed. The adjudicating authority upheld the order-in-appeal, applying Section 80 of the Finance Act 1994 due to the respondent&#039;s lack of awareness of the law and prompt payment upon notification. The respondent&#039;s bonafides were not in doubt, indicating no mala fide intent. The appellant&#039;s argument for imposing penalties again was rejected as the facts favored the respondent, leading to the dismissal of the appeal.</description>
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