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    <title>2020 (4) TMI 7 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI held that despite a clerical error in filing the declaration, the appellant should not be denied the benefits of the VCES 2013. The appellant had deposited the correct amount of tax dues, and requiring further payment would be against the law and constitutional principles. The impugned order was set aside, granting the appellant the benefit of VCES 2013 and consequential benefits as per the law.</description>
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      <description>The Appellate Tribunal CESTAT NEW DELHI held that despite a clerical error in filing the declaration, the appellant should not be denied the benefits of the VCES 2013. The appellant had deposited the correct amount of tax dues, and requiring further payment would be against the law and constitutional principles. The impugned order was set aside, granting the appellant the benefit of VCES 2013 and consequential benefits as per the law.</description>
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