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    <title>Tax Collection Invalidates Financial Hardship Claim; Section 80 Inapplicable, Penalty Levy Stands.</title>
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    <description>Levy of penalty - the appellant was recovering the said tax amount from their customers, in which case again their plea of financial difficult cannot be appreciated. In these circumstances, the applicability of Section 80 is ruled out - levy of penalty confirmed.</description>
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      <description>Levy of penalty - the appellant was recovering the said tax amount from their customers, in which case again their plea of financial difficult cannot be appreciated. In these circumstances, the applicability of Section 80 is ruled out - levy of penalty confirmed.</description>
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