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    <title>2019 (2) TMI 1307 - CESTAT NEW DELHI</title>
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    <description>The Member (Judicial) reduced the penalty imposed under Section 76 to 25% of the total penalty amount, which had already been deposited by the appellant. The penalty under Section 78 was set aside, and the remaining penalty under Section 76 was deemed unnecessary and also set aside. The appeal was disposed of with this decision, providing a fair resolution to the dispute regarding the imposition of penalties under the Finance Act, 1994.</description>
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      <description>The Member (Judicial) reduced the penalty imposed under Section 76 to 25% of the total penalty amount, which had already been deposited by the appellant. The penalty under Section 78 was set aside, and the remaining penalty under Section 76 was deemed unnecessary and also set aside. The appeal was disposed of with this decision, providing a fair resolution to the dispute regarding the imposition of penalties under the Finance Act, 1994.</description>
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