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2005 (3) TMI 561 - CESTAT, KOLKATAExtract: .......penalty equal to tax imposed by the lower authority is neither appropriate nor reasonable. I reduce it to Rs. 10,000.00. As regards the penalty of Rs. 5,000.00 under Section 77 for delayed filing of return is not called for any interference. 4. emsp In the result, the impugned order is modified in above terms and appeal is disposed off accordingly.
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