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    <title>2017 (11) TMI 245 - CESTAT BANGALORE</title>
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    <description>The appeal by Revenue against the Commissioner&#039;s order setting aside the demand of interest and penalty under the Finance Act, 1994 was dismissed. The Commissioner&#039;s decision to drop the interest and penalty was upheld based on reasoned consideration of facts and previous Tribunal decisions. The Judicial Member found no infirmity in the impugned order, citing relevant case law supporting the Commissioner&#039;s decision. The appeal of the Revenue was dismissed, and the decision was pronounced on 26/10/2017.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350366</link>
      <description>The appeal by Revenue against the Commissioner&#039;s order setting aside the demand of interest and penalty under the Finance Act, 1994 was dismissed. The Commissioner&#039;s decision to drop the interest and penalty was upheld based on reasoned consideration of facts and previous Tribunal decisions. The Judicial Member found no infirmity in the impugned order, citing relevant case law supporting the Commissioner&#039;s decision. The appeal of the Revenue was dismissed, and the decision was pronounced on 26/10/2017.</description>
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      <pubDate>Thu, 26 Oct 2017 00:00:00 +0530</pubDate>
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