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    <title>2017 (11) TMI 660 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, setting aside the Commissioner&#039;s order imposing penalties under various sections of the Finance Act, 1994. The Tribunal found that the appellant had paid the service tax, interest, and penalty, seeking closure of proceedings, which the Commissioner had only allowed for a limited period. Emphasizing compliance with payment obligations and legal precedents, the Tribunal concluded that the penalties imposed were unsustainable, ruling in favor of the appellant with consequential relief.</description>
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      <description>The Tribunal allowed the appeal, setting aside the Commissioner&#039;s order imposing penalties under various sections of the Finance Act, 1994. The Tribunal found that the appellant had paid the service tax, interest, and penalty, seeking closure of proceedings, which the Commissioner had only allowed for a limited period. Emphasizing compliance with payment obligations and legal precedents, the Tribunal concluded that the penalties imposed were unsustainable, ruling in favor of the appellant with consequential relief.</description>
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