2009 (7) TMI 701

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....or the Respondent. [Order]. - Being aggrieved with that part of the impugned order of Commissioner (Appeals) vide which he has reduced the penalty imposed Section 76 of the Finance Act from Rs. 46,217/- to Rs. 10,000/, Revenue has the present appeal. 2. The appellate authority has otherwise held the respondent's guilty conversion (sic) of the provisions of the Finance Act, 1994 in respect of....