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    <title>2017 (11) TMI 331 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the decision that penalty under Section 11AC cannot be imposed if the Respondent complies with Section 11A(2B) by paying the entire amount with interest before the show cause notice. The Commissioner(Appeals) correctly waived the penalty, and the Tribunal dismissed the Revenue&#039;s appeal. The Respondent&#039;s counsel did not pursue the cross objection, which was disposed of accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350452</link>
      <description>The Tribunal upheld the decision that penalty under Section 11AC cannot be imposed if the Respondent complies with Section 11A(2B) by paying the entire amount with interest before the show cause notice. The Commissioner(Appeals) correctly waived the penalty, and the Tribunal dismissed the Revenue&#039;s appeal. The Respondent&#039;s counsel did not pursue the cross objection, which was disposed of accordingly.</description>
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