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2011 (9) TMI 523 - CESTAT, NEW DELHIWaiver of penalty u/s 76, 77 & 78 of the Finance Act, 1994 – Held that:- Since the appellant came forward for registration and filed returns though for the impugned period there is a negative finding against it. However, on prayer of appellant it would be desirable to grant fair opportunity of hearing to him when mitigating factor such as early stage of implementation of law, appellant's ignorance about law, and grant of similar benefit to other small cable operators are said to be present. Thereby, penalty aspect is remanded to original authority.
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