2006 (7) TMI 57

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..... r Assesses the first occasion of filing - Provide him relief against penalty - Nexus of delay with advantage to assessee necessary - Appeal No. E/1443/06 - Final order No. A/1267/2006-WZB/C-III/ .....

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..... turn. Revenue has failed to show the prejudice or and loss caused by this delay, on the first occasion of filing. Power to impose a Penalty, under the act and the rules, is not a crop in hand to be un .....

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