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2011 (11) TMI 518 - CESTAT, CHENNAIChallenging the penalty imposed under Section 78 – Held that: - The appellants have by their own statement admitted that they recovered the tax amount from the customer which is in the public sector but, they did not either pay the tax amount to the Government nor they sought any clarification regarding the category under which they were required to pay the tax - registration and payment of tax and interest has been taken only after the intimation has been sent to assessee - the appellants are guilty of suppression with the intention to evade tax – against assessee.
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