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2009 (4) TMI 115 - CESTAT, NEW DELHIWaiver of Penalty u/s 80 – Assessee immediately deposited the tax partly after pointed out by the department - The Original Authority confirmed the demand of tax and imposed penalty of equal amount under sections 75, 76 and 77 of the Finance Act - The Commissioner (Appeals) set aside the penalties – Order of Commissioner (Appeals) confirmed.
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