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1979 (1) TMI 154 - ITAT MADRAS-AExtract: .......me length since this is the first case of the type which has arisen and the Revenue feels that a point of principle is involved. We would hold that in the present case, no penalty in exigible as there has been sufficient cause for the small delay of about a fortnight in making the payment. The penalty imposed is cancelled and the appeal is allowed.
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