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    <title>2018 (5) TMI 669 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal upheld the demand of Rs. 8,33,340/- along with interest but set aside the penalties by allowing the benefit of Section 80 of the Finance Act, 1994. The appeal by the appellants was disposed of accordingly, and the Revenue&#039;s appeal was rejected. The Judicial Member, however, set aside the interest demand on the ground of limitation, leading to a difference of opinion on this issue.</description>
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      <description>The Tribunal upheld the demand of Rs. 8,33,340/- along with interest but set aside the penalties by allowing the benefit of Section 80 of the Finance Act, 1994. The appeal by the appellants was disposed of accordingly, and the Revenue&#039;s appeal was rejected. The Judicial Member, however, set aside the interest demand on the ground of limitation, leading to a difference of opinion on this issue.</description>
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