2006 (9) TMI 412

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....rder]. -  None has appeared for the appellant despite several adjournments. Therefore, I proceed to dispose of the case after hearing the learned DR. 2.  The rectification of mistake application is in regard to setting aside of the penalty vide Final Order No. A/1503/04/NB (S/M), dated 11-10-2004 [2005 (179) E.L.T. 321 (Tri.)]. 3. The contention of the revenue is that penal....