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    <title>2017 (4) TMI 503 - BOMBAY HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision in a Central Excise Appeal, emphasizing the significance of Circulars in determining penalty liability for delayed service tax payment. The judgment highlighted the importance of previous decisions and the relevance of Circulars issued by the Finance Department in concluding proceedings against the assessee upon full payment of service tax and interest. The High Court found no grounds for interference with the Tribunal&#039;s order, ultimately dismissing the Central Excise Appeal.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision in a Central Excise Appeal, emphasizing the significance of Circulars in determining penalty liability for delayed service tax payment. The judgment highlighted the importance of previous decisions and the relevance of Circulars issued by the Finance Department in concluding proceedings against the assessee upon full payment of service tax and interest. The High Court found no grounds for interference with the Tribunal&#039;s order, ultimately dismissing the Central Excise Appeal.</description>
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      <pubDate>Thu, 06 Oct 2016 00:00:00 +0530</pubDate>
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