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    <title>2018 (1) TMI 996 - Chhattisgarh High Court</title>
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    <description>The High Court reduced the penalty imposed on the Appellant under Section 35G of the Central Excise Act, 1944, from 50% to 25% due to the unique circumstances of the case. The Appellant, a service receiver, had not paid service tax as the provider had already paid it. The Court upheld the imposition of interest by the Tribunal and directed the Appellant to pay the reduced penalty and interest within two weeks to avoid dismissal of the appeals.</description>
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      <description>The High Court reduced the penalty imposed on the Appellant under Section 35G of the Central Excise Act, 1944, from 50% to 25% due to the unique circumstances of the case. The Appellant, a service receiver, had not paid service tax as the provider had already paid it. The Court upheld the imposition of interest by the Tribunal and directed the Appellant to pay the reduced penalty and interest within two weeks to avoid dismissal of the appeals.</description>
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      <pubDate>Thu, 24 Aug 2017 00:00:00 +0530</pubDate>
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