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    <title>2022 (12) TMI 621 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the penalties imposed on the appellant under Section 112 and 114AA, finding the appellant acted in compliance with the Commissioner (Appeals) order and lacked evidence of intentional wrongdoing. The penalties were deemed unsustainable, and the appeal was allowed, resulting in the annulment of the penalties.</description>
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      <description>The Tribunal set aside the penalties imposed on the appellant under Section 112 and 114AA, finding the appellant acted in compliance with the Commissioner (Appeals) order and lacked evidence of intentional wrongdoing. The penalties were deemed unsustainable, and the appeal was allowed, resulting in the annulment of the penalties.</description>
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