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    <title>Appellant&#039;s Full Tax Payment u/s 73(3) of Finance Act 1994 Renders Show Cause Notice Unnecessary for Penalties.</title>
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    <description>Appellant has already paid entire tax liability along with interest hence the provisions of Section 73(3) of the Finance Act, 1994 gets attracted in this case - SCN was not required to impose penalties - AT</description>
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      <description>Appellant has already paid entire tax liability along with interest hence the provisions of Section 73(3) of the Finance Act, 1994 gets attracted in this case - SCN was not required to impose penalties - AT</description>
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