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    <title>2019 (1) TMI 505 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal upheld the adjudication order, denying the appellant&#039;s request for immunity under Section 78 of The Finance Act, 1994. The appellant failed to pay the outstanding tax, interest, and penalty within the stipulated timeframe, leading to the rejection of their claim based on mental health issues of the individual handling the matter. The Tribunal found the appellant&#039;s actions indicated malafide intentions, resulting in the dismissal of the appeal and confirming the penalties imposed by the Department.</description>
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      <description>The Tribunal upheld the adjudication order, denying the appellant&#039;s request for immunity under Section 78 of The Finance Act, 1994. The appellant failed to pay the outstanding tax, interest, and penalty within the stipulated timeframe, leading to the rejection of their claim based on mental health issues of the individual handling the matter. The Tribunal found the appellant&#039;s actions indicated malafide intentions, resulting in the dismissal of the appeal and confirming the penalties imposed by the Department.</description>
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