2009 (12) TMI 402

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....my, Consultant, for the Appellant. Ms. Indira Sisupal, JDR, for the Respondent. [Order] - The Commissioner (Appeals) has reduced penalties imposed by the adjudicating authority both under Section 76 and 78 to Rs. 60,000/- and Rs 30,000/- respectively. The assessee is in appeal against the imposition of penalty and the Revenue is in appeal against the reduction thereof. 2. I have heard bot....