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    <title>2018 (2) TMI 834 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal and dismissed the appellant&#039;s appeal. The Tribunal upheld the non-availability of reduced penalty under Section 78 for the appellant but stated that penalty under Section 76 was rightly imposable for the period before 10.05.2008. The cross objection by the appellant was also disposed of accordingly, bringing closure to the legal proceedings.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal and dismissed the appellant&#039;s appeal. The Tribunal upheld the non-availability of reduced penalty under Section 78 for the appellant but stated that penalty under Section 76 was rightly imposable for the period before 10.05.2008. The cross objection by the appellant was also disposed of accordingly, bringing closure to the legal proceedings.</description>
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