2010 (1) TMI 239

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ESIDENT The Revenue is aggrieved by the order of the Commissioner, Central Excise (Appeals), reducing the penalties imposed on the assessees under the provisions of Sections 76 and 78 of the Finance Act, 1994. 2. As none appears for the assessees in spite of notice, heard the Ld. DR and perused the records. The Commissioner (A) has given a clear finding based on the statutory provisions viz., th....