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    <description>The Tribunal found the show cause notice defective as it did not specify the exact charge. Following the principles laid down by the Karnataka High Court, the Tribunal held that the imposition of penalty could not be sustained due to the defective notice. Consequently, the penalty imposed was cancelled, and the assessee&#039;s appeal was allowed.</description>
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      <description>The Tribunal found the show cause notice defective as it did not specify the exact charge. Following the principles laid down by the Karnataka High Court, the Tribunal held that the imposition of penalty could not be sustained due to the defective notice. Consequently, the penalty imposed was cancelled, and the assessee&#039;s appeal was allowed.</description>
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