2004 (6) TMI 575

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....e, for the Respondent. [Order per : S.S. Kang, Vice-President]. - The Revenue filed this appeal against order-in-appeal passed by the Commissioner (Appeals). 2. In the impugned order the Commissioner (Appeals) set aside the penalty imposed on the respondents. 3. The respondents are engaged in the manufacture of hot-rolled non-alloy products and they are liable to discharge their lia....