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    <title>2017 (12) TMI 25 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellants, directing the original authority to verify the payment details, confirm the tax liability discharge, and waive the penalty under Section 78 while upholding the tax liability on merit.</description>
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      <description>The Tribunal allowed the appeal in favor of the appellants, directing the original authority to verify the payment details, confirm the tax liability discharge, and waive the penalty under Section 78 while upholding the tax liability on merit.</description>
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