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    <title>2018 (6) TMI 807 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in part, remanding the matter for the normal period to the Original Adjudicating Authority. The decision clarified that the penalty under Section 78 was not imposable, emphasizing the appellant&#039;s proper compliances and transparency in transactions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=361980</link>
      <description>The Tribunal allowed the appeal in part, remanding the matter for the normal period to the Original Adjudicating Authority. The decision clarified that the penalty under Section 78 was not imposable, emphasizing the appellant&#039;s proper compliances and transparency in transactions.</description>
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