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2004 (3) TMI 170 - CESTAT, NEW DELHIExtract: .......ions of Section 77 if delay is explained then the penalty can be waived. Further, the Tribunal in the case of Escorts JCB (Supra) held that the assessing authority has discretion to impose lesser amount of penalty where equal amount of penalty as of demand imposable. In these circumstances, the impugned order is set aside and the appeal is allowed.
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