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    <title>2019 (3) TMI 1051 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the confirmation of penalty/late fee imposed on appellants for late filing of ST-3 returns, citing violation of Section 68 (1) of the Finance Act, 1994. The appeal against penalties was dismissed, as the late filing attracted penalties under Rule 7 (c) due to delays ranging from 25 to 1016 days. The Commissioner (Appeals) decision was upheld, finding no rebuttal from the appellant, resulting in the dismissal of the appeal.</description>
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    <pubDate>Thu, 07 Mar 2019 00:00:00 +0530</pubDate>
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      <title>2019 (3) TMI 1051 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=377030</link>
      <description>The Tribunal upheld the confirmation of penalty/late fee imposed on appellants for late filing of ST-3 returns, citing violation of Section 68 (1) of the Finance Act, 1994. The appeal against penalties was dismissed, as the late filing attracted penalties under Rule 7 (c) due to delays ranging from 25 to 1016 days. The Commissioner (Appeals) decision was upheld, finding no rebuttal from the appellant, resulting in the dismissal of the appeal.</description>
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      <pubDate>Thu, 07 Mar 2019 00:00:00 +0530</pubDate>
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