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2017 (9) TMI 1321 - CESTAT CHENNAIPenalty u/s 76 - Belated payment of tax - payment of 50% of interest liability - mandap keeper service - Held that: - there was a reasonable cause for the failure on the part of the appellant to have discharged the tax liability in time and instead pay up the same with delay - the provisions of section 80 ibid, as it was in force during the relevant period, can be invoked in their case and accordingly, there is a case for complete waiver of the penalty imposed under section 76 ibid - demand of balance 50% interest upheld - appeal allowed - decided partly in favor of appellant.
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