2005 (2) TMI 664

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....pondent. [Order]. - In this Appeal, the Revenue has come in Appeal against Order-in-Appeal No. 72/04 dated 23-2-2004 by which the Commissioner (Appeals) has set aside the penalty imposed on M/s. Gopal Traders. 2.When the matter was called, no one was present on behalf of the respondents. I, therefore, heard Shri P.M. Rao, learned Departmental Representative and perused the records. Learne....