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    <title>2017 (12) TMI 168 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the imposition of penalty under Section 76 despite the penalty under Section 78 being imposed concurrently. The Tribunal emphasized that penalties are governed by the law applicable at the time of the violation, dismissing the appeal based on legal precedents and the Supreme Court&#039;s position. The appeal challenging the simultaneous penalties was thus rejected, affirming the original penalty decision by the Commissioner.</description>
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      <title>2017 (12) TMI 168 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=351899</link>
      <description>The Tribunal upheld the imposition of penalty under Section 76 despite the penalty under Section 78 being imposed concurrently. The Tribunal emphasized that penalties are governed by the law applicable at the time of the violation, dismissing the appeal based on legal precedents and the Supreme Court&#039;s position. The appeal challenging the simultaneous penalties was thus rejected, affirming the original penalty decision by the Commissioner.</description>
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      <pubDate>Fri, 27 Oct 2017 00:00:00 +0530</pubDate>
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