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    <title>2006 (2) TMI 722 - CESTAT NEW DELHI</title>
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    <description>The Order-in-Appeal dated 25-8-2005 was partially set aside in this case. The Commissioner (Appeals) upheld penalties under various sections but found the imposition of penalty under Section 76 of the Finance Act, 1994 unjustified. The confusion regarding service classification and lack of response to clarification requests contributed to the decision. The case was remanded for reconsideration of the reasonable cause under Section 80 and a fresh decision on the penalty under Section 76.</description>
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    <pubDate>Tue, 14 Feb 2006 00:00:00 +0530</pubDate>
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      <title>2006 (2) TMI 722 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=307027</link>
      <description>The Order-in-Appeal dated 25-8-2005 was partially set aside in this case. The Commissioner (Appeals) upheld penalties under various sections but found the imposition of penalty under Section 76 of the Finance Act, 1994 unjustified. The confusion regarding service classification and lack of response to clarification requests contributed to the decision. The case was remanded for reconsideration of the reasonable cause under Section 80 and a fresh decision on the penalty under Section 76.</description>
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      <pubDate>Tue, 14 Feb 2006 00:00:00 +0530</pubDate>
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