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    <title>2023 (3) TMI 442 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that the penalties imposed under Sections 77 and 78 of the Finance Act, 1994 were unwarranted and set them aside. The appeal was partly allowed, providing consequential reliefs to the appellant.</description>
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      <description>The Tribunal held that the penalties imposed under Sections 77 and 78 of the Finance Act, 1994 were unwarranted and set them aside. The appeal was partly allowed, providing consequential reliefs to the appellant.</description>
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