2007 (1) TMI 382

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....inay Kansara, Advocate, for the Respondent. [Order]. - The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals) imposing penalty of Rs. 15,000/- on the respondents herein, which amount is lesser than the duty of Rs. 1,85,348/- confirmed against them, on the ground that penalty of amount equal to duty should have been imposed in terms of Section 11AC of the Centra....