2005 (2) TMI 551

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....nt. S/Shri K.K. Anand and Sandeep Singh, Advocates, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal, the Revenue has contested the validity of the impugned order-in-appeal vide which the Commissioner (Appeals) has quashed the Imposition of penalty on the respondents under 96ZP(3)(ii) of the Rules. 2. We have heard both sides. The facts are not much in di....