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    <title>2022 (11) TMI 500 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the penalty under Section 78 was not imposable as the appellant had paid the demanded amount before the notice, promptly settled the interest upon notification, and maintained proper records. The impugned order was set aside, and the penalty was revoked, allowing the appeal.</description>
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      <description>The Tribunal held that the penalty under Section 78 was not imposable as the appellant had paid the demanded amount before the notice, promptly settled the interest upon notification, and maintained proper records. The impugned order was set aside, and the penalty was revoked, allowing the appeal.</description>
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