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2009 (10) TMI 455 - CESTAT, AHMEDABADPenalty- Before the issuance of SCN- the appellant paid the tax before the issuance of Show Cause Notice. Held that- fit case for application of provisions of Section 80 of Finance Act, 1994 and set aside the penalties imposed. Accordingly, penalties imposed under various Sections of Finance Act, 1994 are set aside.
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