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    <title>2009 (4) TMI 123 - CESTAT, MUMBAI</title>
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    <description>The appeal challenging the revision of the order by the Commissioner of Central Excise, imposition of penalties under sections 76 and 77 of the Finance Act, 1994, and disputing tax liability on &#039;tour operator services&#039; was dismissed. The court upheld the penalties, citing the appellant&#039;s deliberate evasion of tax liability and their awareness of the tax obligations despite arguments against penalty imposition based on good faith beliefs and interpretations of tax applicability.</description>
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      <description>The appeal challenging the revision of the order by the Commissioner of Central Excise, imposition of penalties under sections 76 and 77 of the Finance Act, 1994, and disputing tax liability on &#039;tour operator services&#039; was dismissed. The court upheld the penalties, citing the appellant&#039;s deliberate evasion of tax liability and their awareness of the tax obligations despite arguments against penalty imposition based on good faith beliefs and interpretations of tax applicability.</description>
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