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    <title>2020 (4) TMI 10 - GUJARAT HIGH COURT</title>
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    <description>The CESTAT dismissed the tax appeal, concluding that the proposed questions of law by the Revenue were not substantial. It affirmed the maintainability of appeals challenging Compounding Orders under Section 129A(3) and emphasized the requirement for a clear proposal regarding redemption fines in official documents for their valid imposition. The tribunal instructed the competent authority to reconsider the compounding application, highlighting that the rejection based on non-payment of redemption fine, without a clear proposal in the show-cause notice or Order in Original, was incorrect and illegal.</description>
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    <pubDate>Thu, 27 Feb 2020 00:00:00 +0530</pubDate>
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      <title>2020 (4) TMI 10 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=394103</link>
      <description>The CESTAT dismissed the tax appeal, concluding that the proposed questions of law by the Revenue were not substantial. It affirmed the maintainability of appeals challenging Compounding Orders under Section 129A(3) and emphasized the requirement for a clear proposal regarding redemption fines in official documents for their valid imposition. The tribunal instructed the competent authority to reconsider the compounding application, highlighting that the rejection based on non-payment of redemption fine, without a clear proposal in the show-cause notice or Order in Original, was incorrect and illegal.</description>
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      <pubDate>Thu, 27 Feb 2020 00:00:00 +0530</pubDate>
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