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2013 (3) TMI 754 - CESTAT NEW DELHIExtract: .......Section 76 of Finance Act, 1994 and then reach to a rational conclusion. It may again be reiterated that mere confirmation of tax demand has not granted liberty to Revenue to confirm penalty if shelter under Section 80 of Finance Act, 1994 is available. With aforesaid observation Misc. (ROA) is dismissed. (Dictated and pronounced in the open Court)
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