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    <title>2017 (1) TMI 87 - CESTAT AHMEDABAD</title>
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    <description>The appeal was allowed in part, with the Tribunal granting the benefit of discharging 25% of the penalty to the appellant subject to conditions. The Tribunal agreed with the appellant that penalties cannot be imposed on both the partnership firm and the partner. The matter was remanded for the limited purpose of extending this benefit, and the appeals were disposed of accordingly.</description>
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      <description>The appeal was allowed in part, with the Tribunal granting the benefit of discharging 25% of the penalty to the appellant subject to conditions. The Tribunal agreed with the appellant that penalties cannot be imposed on both the partnership firm and the partner. The matter was remanded for the limited purpose of extending this benefit, and the appeals were disposed of accordingly.</description>
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