2009 (3) TMI 448

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....d both sides. 2. Revenue filed this Appeal against the Order-in-Appeal whereby part of the demand was set aside as time-barred. The present proceedings were initiated in pursuance of a show-cause notice issued to the respondents for imposition of penalty under sections 76 and 77 of Chapter V of the Finance Act, 1994. 3. The contention of the revenue is that during personal hearing, the respo....