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    <title>2008 (3) TMI 113 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the Commissioner&#039;s order enhancing the penalty under Section 84 of the Finance Act, 1994. The Tribunal held that since the appellant was absolved of tax liability, imposing any penalty was unjustified. Therefore, the Tribunal ruled in favor of the appellant, emphasizing that they should not be subjected to any penalty due to being relieved of tax liability.</description>
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      <link>https://www.taxtmi.com/caselaws?id=30058</link>
      <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the Commissioner&#039;s order enhancing the penalty under Section 84 of the Finance Act, 1994. The Tribunal held that since the appellant was absolved of tax liability, imposing any penalty was unjustified. Therefore, the Tribunal ruled in favor of the appellant, emphasizing that they should not be subjected to any penalty due to being relieved of tax liability.</description>
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