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2010 (7) TMI 313 - CESTAT, NEW DELHIPenalty - Appellant is a small tax payer - came forward to discharge its tax liability - there was a delay in defaulting the payment of tax due - Held that: - appellant having discharged the tax liability with interest and also pleading made today that when the liability was discharged with interest, no show cause notice should have been issued - proper to waive the entire penalty levied on the appellant, when the case does not fall under Section 78 of the Finance Act 1994. Consequently, the Appellate Order is set aside
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