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2008 (6) TMI 55 - CESTAT AHMEDABADDelay in payment of tax - Commissioner (A) set aside penalty & interest – this Bench in similar cases has upheld the demand of interest because Section 73(3) contemplates a situation where both tax & interest are paid after the lapses are pointed out - held that commissioner is justified in setting aside the penalty by relying upon the Tribunal’s decision but, he is not justified in waiving interest as there is no any provision for such waiver - assessee has to discharge the interest liability
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