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    <title>2023 (8) TMI 938 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal upheld the appellant&#039;s compliance with the appellate order to refund penalty amounts and interest. It ruled against granting interest on penalty and interest on interest, finding such payments unsupported by law. The Tribunal emphasized the importance of honoring appellate decisions and judicial discipline, affirming the finality of orders once unchallenged. The judgment underscored adherence to legal precedents and hierarchical authority in adjudication, ultimately allowing the appeal and setting aside the impugned order.</description>
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      <description>The Tribunal upheld the appellant&#039;s compliance with the appellate order to refund penalty amounts and interest. It ruled against granting interest on penalty and interest on interest, finding such payments unsupported by law. The Tribunal emphasized the importance of honoring appellate decisions and judicial discipline, affirming the finality of orders once unchallenged. The judgment underscored adherence to legal precedents and hierarchical authority in adjudication, ultimately allowing the appeal and setting aside the impugned order.</description>
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