Appeal dismissed, penalty set aside as paid before notice. Commissioner's decision upheld.

The Revenue's appeal against the Order-in-Appeal was dismissed. Penalty under Section 76 of the Finance Act, 1994 was set aside as it was paid before the show cause notice. The Commissioner's decision was upheld.

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The Revenue appealed against the Order-in-Appeal dated 28-6-2004. No one appeared for the respondents. Penalty of Rs. 6,255 under Section 76 of the Finance Act, 1994 was set aside as the amount was paid before the show cause notice. The Commissioner's decision was upheld, and the Departmental appeal was dismissed.

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