2006 (3) TMI 568

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.... the Respondent. [Order]. - Heard the ld. DR. None represented the respondent. 2. The department is in appeal for not imposing equal amount of penalty on the confirmation of duty demand of Rs. 1,25,240/-, which the Commissioner (Appeals) reduced to Rs. 50,000/-. Therefore the revenue being aggrieved by the same claims that imposition of equal penalty under Section 11AC is mandatory. ....