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    <description>The Tribunal partially allowed the appeal, setting aside the penalties imposed on the appellant due to confusion caused by an amendment and the reasonable cause for failure to discharge tax liability. The penalties were waived under Section 80 of the Finance Act, with the Tribunal ruling in favor of the appellant on this issue.</description>
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      <description>The Tribunal partially allowed the appeal, setting aside the penalties imposed on the appellant due to confusion caused by an amendment and the reasonable cause for failure to discharge tax liability. The penalties were waived under Section 80 of the Finance Act, with the Tribunal ruling in favor of the appellant on this issue.</description>
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