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    <title>2018 (6) TMI 1081 - CESTAT MUMBAI</title>
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    <description>The Tribunal found that no penalty under Section 78 was applicable on the demand in question as suppression was not established. The appeal was allowed with consequential relief, emphasizing the importance of considering the separate nature of demands for penalty calculation purposes.</description>
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      <description>The Tribunal found that no penalty under Section 78 was applicable on the demand in question as suppression was not established. The appeal was allowed with consequential relief, emphasizing the importance of considering the separate nature of demands for penalty calculation purposes.</description>
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