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    <title>2008 (9) TMI 136 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that the Appellants&#039; timely payment of 25% of the tax upon receiving the show cause notice led to the conclusion of proceedings under Section 73(1A) of the Finance Act, 1994, despite penalties being imposed initially. Consequently, penalties under Sections 76 and 77 were deemed unsustainable, and the appeal was allowed with consequential relief.</description>
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    <pubDate>Thu, 18 Sep 2008 00:00:00 +0530</pubDate>
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      <title>2008 (9) TMI 136 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=32313</link>
      <description>The Tribunal held that the Appellants&#039; timely payment of 25% of the tax upon receiving the show cause notice led to the conclusion of proceedings under Section 73(1A) of the Finance Act, 1994, despite penalties being imposed initially. Consequently, penalties under Sections 76 and 77 were deemed unsustainable, and the appeal was allowed with consequential relief.</description>
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      <pubDate>Thu, 18 Sep 2008 00:00:00 +0530</pubDate>
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