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    <title>2008 (7) TMI 180 - CESTAT AHMEDABAD</title>
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    <description>Partial compliance with an Amnesty Scheme did not justify full waiver of penalty where service tax was paid by the stipulated date but interest was paid later. Because the interest component was not discharged within the period required for complete scheme benefit, the appellant could not claim total exemption from penalty. The duty and interest demand was maintained, but the penalty was reduced to a nominal amount of Rs. 10,000/- in view of the delayed compliance.</description>
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      <link>https://www.taxtmi.com/caselaws?id=31755</link>
      <description>Partial compliance with an Amnesty Scheme did not justify full waiver of penalty where service tax was paid by the stipulated date but interest was paid later. Because the interest component was not discharged within the period required for complete scheme benefit, the appellant could not claim total exemption from penalty. The duty and interest demand was maintained, but the penalty was reduced to a nominal amount of Rs. 10,000/- in view of the delayed compliance.</description>
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