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    <title>2008 (5) TMI 32 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the Appellants in a tax dispute case. The Commissioner (Appeals) correctly classified the services as that of a &quot;Commission Agent,&quot; leading to the unsustainability of the tax demand. The Tribunal found the penalty enhancement through the Revision order unjustifiable, especially as the Revenue did not challenge the Commissioner (Appeals) decision. Consequently, the Tribunal set aside the Commissioner of Central Excise&#039;s order, allowing the appeal with consequential relief and emphasizing the unsustainability of the tax demand and penalty enhancement.</description>
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    <pubDate>Tue, 27 May 2008 00:00:00 +0530</pubDate>
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      <title>2008 (5) TMI 32 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=30137</link>
      <description>The Tribunal ruled in favor of the Appellants in a tax dispute case. The Commissioner (Appeals) correctly classified the services as that of a &quot;Commission Agent,&quot; leading to the unsustainability of the tax demand. The Tribunal found the penalty enhancement through the Revision order unjustifiable, especially as the Revenue did not challenge the Commissioner (Appeals) decision. Consequently, the Tribunal set aside the Commissioner of Central Excise&#039;s order, allowing the appeal with consequential relief and emphasizing the unsustainability of the tax demand and penalty enhancement.</description>
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      <pubDate>Tue, 27 May 2008 00:00:00 +0530</pubDate>
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