2004 (6) TMI 349

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Bipin Garg, Advocate, for the Respondent. [Order]. - In this appeal, the Revenue has questioned the correctness of the impugned order-in-appeal vide which the Commissioner (Appeals) has set aside the penalty of Rs. 50,000/- as imposed on the respondents by the adjudicating authority for having taken excess credit wrongly on the basis of the invoices issued by the Indian Oil Corporation Ltd.....