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    <title>2016 (4) TMI 976 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, holding that interest and penalty cannot be imposed without a show cause notice for duty determination under Section 11A(2). The Tribunal emphasized the necessity of adhering to statutory provisions before imposing financial obligations, highlighting the importance of procedural compliance in tax matters for a fair and lawful process.</description>
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      <description>The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, holding that interest and penalty cannot be imposed without a show cause notice for duty determination under Section 11A(2). The Tribunal emphasized the necessity of adhering to statutory provisions before imposing financial obligations, highlighting the importance of procedural compliance in tax matters for a fair and lawful process.</description>
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