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2005 (2) TMI 862 - CESTAT NEW DELHIExtract: ....... levy demand has been made based on the entries made in the return filed by the appellant himself for the half year October, 2000 to March, 2001. There is no other evidence indicative of suppression of receipt. In these circumstances, imposition of penalty was not justified. The appeal is allowed with consequential relief, if any, to the appellant.
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