2009 (4) TMI 375

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....pellant. Raj Kumar for the Respondent. ORDER 1. This is an appeal by the Department against the order of the Commissioner (Appeals) dated 24-11-2008 by which invoking the provision of section 80 of the Finance Act, 1994, the Commissioner (Appeals) has set aside the penalty imposed on the respondent by the original authority under sections 76, 77 and 78. 2. Heard both sides. 3. The r....