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    <title>2018 (4) TMI 596 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellants, limiting their tax liability to the amount already paid and absolving them from penalties. The Tribunal found that the appellants had discharged their tax liability and were entitled to the &#039;cum-tax&#039; benefit. It questioned the validity of the show cause notice and noted unfairness in attributing suppression of facts solely to the appellants. The decision emphasizes fair treatment and proper application of tax laws, setting aside penalties and excess tax liability imposed on the appellants.</description>
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      <description>The Tribunal ruled in favor of the appellants, limiting their tax liability to the amount already paid and absolving them from penalties. The Tribunal found that the appellants had discharged their tax liability and were entitled to the &#039;cum-tax&#039; benefit. It questioned the validity of the show cause notice and noted unfairness in attributing suppression of facts solely to the appellants. The decision emphasizes fair treatment and proper application of tax laws, setting aside penalties and excess tax liability imposed on the appellants.</description>
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