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    <title>2023 (7) TMI 663 - CESTAT KOLKATA</title>
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    <description>The Tribunal found that the appellant had not suppressed any information and had paid the irregular Cenvat Credit and short paid Service Tax before the show cause notice. Citing relevant legal provisions and a previous Tribunal decision, the Tribunal held that the penalty under section 78 of the Finance Act, 1994 was not applicable in this case. As a result, the appeal filed by the appellant was allowed, and the penalty was set aside.</description>
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      <title>2023 (7) TMI 663 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=440390</link>
      <description>The Tribunal found that the appellant had not suppressed any information and had paid the irregular Cenvat Credit and short paid Service Tax before the show cause notice. Citing relevant legal provisions and a previous Tribunal decision, the Tribunal held that the penalty under section 78 of the Finance Act, 1994 was not applicable in this case. As a result, the appeal filed by the appellant was allowed, and the penalty was set aside.</description>
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