2009 (10) TMI 183

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....R 1. The appellant has come against the Review Order passed by the learned Commissioner on 4-2-2009 imposing penalty under sections 76 and 78 of the Finance Act, 1994 which was not done in the order of the adjudication dated 5-2-2007. Appeal remedy was available against adjudication order to both the parties, if they were aggrieved with that order. Such a remedy was not exhausted by revenue when ....

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....e learned adjudicating authority has considered the matter to come to a conclusion that penalty was unwarranted under sections 76 and 78 of the Finance Act, 1994 on the facts and circumstances of the case. Learned authority's observation in page 25 of the appeal folder which indicates that he was inclined to take a lenient view as per the provisions in section 80 of the Finance Act, 1994, was just....