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    <title>2023 (6) TMI 146 - CESTAT MUMBAI</title>
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    <description>The Tribunal modified the impugned order, reducing the penalty imposed on the appellant to Rs. 1,96,730 and granting the appellant the option to pay 25% of the penalty within 30 days. The Tribunal acknowledged the appellant&#039;s payment of the required reversal amount with interest and emphasized that procedural violations should not obstruct the benefit under Rule 6(3A). While upholding the Commissioner&#039;s finding of willful suppression, the Tribunal adjusted the penalty amount accordingly.</description>
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      <title>2023 (6) TMI 146 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=438572</link>
      <description>The Tribunal modified the impugned order, reducing the penalty imposed on the appellant to Rs. 1,96,730 and granting the appellant the option to pay 25% of the penalty within 30 days. The Tribunal acknowledged the appellant&#039;s payment of the required reversal amount with interest and emphasized that procedural violations should not obstruct the benefit under Rule 6(3A). While upholding the Commissioner&#039;s finding of willful suppression, the Tribunal adjusted the penalty amount accordingly.</description>
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