2014 (11) TMI 1178

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Full Text of the Document

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....peal against the order passed by the Tribunal deleting the penalty imposed by the adjudicating authority. 2. The appeal was admitted to consider the following substantial questions of law:- "1. Under the circumstances, whether the CESTAT was legal and correct in setting aside the penalty imposed under Section 78 of the Act on the sole ground that the respondent has paid the tax before the issuan....