Waiver of penalty is pleaded as the penalty under Section 78 ibid has been imposed and for an option to...

Waiver of penalty is pleaded as the penalty under Section 78 ibid has been imposed and for an option to pay 25% (reduced) mandatory penalty under Section 78 ibid as the option was not given at the lower levels. - Levey of penatly in excess of penalty u/s 76 set aside- AT .....

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