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    <title>2023 (6) TMI 63 - CALCUTTA HIGH COURT</title>
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    <description>The appeal under section 35G of the Central Excise Act, 1944 challenging the penalty imposed was dismissed. The Tribunal&#039;s decision to uphold the penalty was affirmed, rejecting the appellant&#039;s argument for waiver due to financial difficulties. Citing precedent, the Court found no error in the Tribunal&#039;s decision, leading to the closure of the application and resolution of the legal issue against the assessee.</description>
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      <description>The appeal under section 35G of the Central Excise Act, 1944 challenging the penalty imposed was dismissed. The Tribunal&#039;s decision to uphold the penalty was affirmed, rejecting the appellant&#039;s argument for waiver due to financial difficulties. Citing precedent, the Court found no error in the Tribunal&#039;s decision, leading to the closure of the application and resolution of the legal issue against the assessee.</description>
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