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2016 (3) TMI 1248

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..... intend to penalise public authorities - it was also noted that no Government body would be making any fraud or collusion to defraud Revenue - When such recorded finding is apparent from record, in absence of any evidence to controvert the same, no interference to the order of Commissioner (Appeals) is called for - appeal dismissed - decided against Revenue. - ST/42571/2014, ST/42572/2014, ST/425 .....

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