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    <title>2017 (11) TMI 94 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld penalties under Section 76 of the Finance Act, 1994 and Section 77, remitting the matter for correct quantification. The penalty under Section 77 was also upheld. The Tribunal accepted CENVAT credit availed by the respondent, based on proper documents, setting aside interest liability and penalty.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350215</link>
      <description>The Tribunal upheld penalties under Section 76 of the Finance Act, 1994 and Section 77, remitting the matter for correct quantification. The penalty under Section 77 was also upheld. The Tribunal accepted CENVAT credit availed by the respondent, based on proper documents, setting aside interest liability and penalty.</description>
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