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2005 (5) TMI 421 - CESTAT, NEW DELHIExtract: .......enue has not realised that Section 80 of the Finance Act, 1994 clearly provides for non-levy of any penalty if the assessee places sufficient and reasonable cause for any failure. I do not find any reason to interfere with the findings of the Commissioner (Appeals). Accordingly, the Appeal filed by the Revenue is rejected. (Pronounced in the court)
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