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    <title>2007 (12) TMI 155 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision to modify the period of payment of interest and set aside the penalty under Sections 76 and 77. The case involved disputed tax liability and the application of penal provisions based on interpretation of the law. The Tribunal found in favor of the respondent, emphasizing that penal consequences should not apply when tax payment is made without protest in cases of disputed interpretation of the law. The Revenue&#039;s appeal was rejected, affirming the Commissioner (Appeals) orders.</description>
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    <pubDate>Thu, 13 Dec 2007 00:00:00 +0530</pubDate>
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      <title>2007 (12) TMI 155 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=4407</link>
      <description>The Tribunal upheld the Commissioner (Appeals) decision to modify the period of payment of interest and set aside the penalty under Sections 76 and 77. The case involved disputed tax liability and the application of penal provisions based on interpretation of the law. The Tribunal found in favor of the respondent, emphasizing that penal consequences should not apply when tax payment is made without protest in cases of disputed interpretation of the law. The Revenue&#039;s appeal was rejected, affirming the Commissioner (Appeals) orders.</description>
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      <pubDate>Thu, 13 Dec 2007 00:00:00 +0530</pubDate>
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