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    <title>2017 (10) TMI 707 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the rejection of the declaration under the Voluntary Compliance Encouragement Scheme. It held that the issues in the earlier proceedings and the current declaration were distinct, emphasizing that the scheme aimed to provide amnesty to tax defaulters without pending or determined issues for the same period. As the disputes involved different tax liabilities, the appellant was granted relief under the scheme, highlighting the importance of distinguishing between issues in related cases.</description>
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      <description>The Tribunal allowed the appeal, setting aside the rejection of the declaration under the Voluntary Compliance Encouragement Scheme. It held that the issues in the earlier proceedings and the current declaration were distinct, emphasizing that the scheme aimed to provide amnesty to tax defaulters without pending or determined issues for the same period. As the disputes involved different tax liabilities, the appellant was granted relief under the scheme, highlighting the importance of distinguishing between issues in related cases.</description>
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