2004 (2) TMI 481

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....y, Advocate, for the Respondent. [Order]. - The Revenue in the present appeal filed against the order of Commissioner (Appeals) has challenged that part of the order vide which the appellate authority has set aside the penalty imposed upon the respondents. 2. As per facts on record the appellants had manufactured and cleared paints remover falling under sub-heading No. 3814.00 of CET....