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2008 (12) TMI 644 - CESTAT NEW DELHIExtract: .......ay under Section 76 and penalty 2 per month also under Section 76. We find that the applicant already deposited the tax with interest and the penalty imposed by the Original Authority. In view of that pre-deposit of balance amount of penalty is waived, till disposal of the appeal. Stay application is allowed. (Dictated and pronounced in open court)
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