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    <title>2007 (4) TMI 713 - CESTAT NEW DELHI</title>
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    <description>The applicant sought interim stay and waiver of pre-deposit of penalty of Rs. 1,35,100 imposed under Section 76 of the Finance Act, 1994. The Commissioner imposed the penalty under Section 76 for failure to pay tax without requiring mens rea. The applicant was directed to deposit Rs. 20,000 within six weeks for waiver of the remaining penalty amount.</description>
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      <title>2007 (4) TMI 713 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=183658</link>
      <description>The applicant sought interim stay and waiver of pre-deposit of penalty of Rs. 1,35,100 imposed under Section 76 of the Finance Act, 1994. The Commissioner imposed the penalty under Section 76 for failure to pay tax without requiring mens rea. The applicant was directed to deposit Rs. 20,000 within six weeks for waiver of the remaining penalty amount.</description>
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