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    <title>2023 (9) TMI 813 - CESTAT CHENNAI</title>
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    <description>The forum held that interest was payable for the normal period alone, set aside the penalty under Section 78, and found the invocation of the extended period of limitation not in order. The appeals were disposed of accordingly.</description>
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      <description>The forum held that interest was payable for the normal period alone, set aside the penalty under Section 78, and found the invocation of the extended period of limitation not in order. The appeals were disposed of accordingly.</description>
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