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    <title>2007 (6) TMI 215 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that the appellant was entitled to the benefits of the special scheme for registration and payment of tax arrears without penalty, regardless of the timing of their registration in relation to pending proceedings. The penalty imposed on the appellant was deemed unsustainable, and the appeals were allowed in favor of the appellant.</description>
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      <description>The Tribunal held that the appellant was entitled to the benefits of the special scheme for registration and payment of tax arrears without penalty, regardless of the timing of their registration in relation to pending proceedings. The penalty imposed on the appellant was deemed unsustainable, and the appeals were allowed in favor of the appellant.</description>
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