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2011 (8) TMI 145

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..... nance Act, 1994 within 15 days from today. In the event of non-payment of the reduced penalty by the due date, full amount will be payable by the appellants - The appeal is thus partly allowed - ST/10/2011 - - - Dated:- 17-8-2011 - Dr. Chittaranjan Satapathy, J. For Appellants: Shri M.N.Bharathi, Advocate For Respondent: Ms.Indira Sisupal, JDR Heard both sides. Ld. advocate a .....

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..... ption to the appellants to pay 25% of the penalty as directed under the aforecited decision of the Hon ble Delhi High Court. The appellants are, therefore, allowed to pay 25% of the penalty imposed under Section 78 of the Finance Act, 1994 within 15 days from today. In the event of non-payment of the reduced penalty by the due date, full amount will be payable by the appellants. 4. The appeal .....

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