2007 (2) TMI 411

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....Advocate, for the Respondent. [Order]. -  The issue involved in the present appeal of the Revenue filed against the order of the Commissioner (Appeals) is as to whether penalty is imposable and interest is recoverable in terms of proviso to Section 11AC and Section 11AB, where the entire duty stand paid by the assessee before issuance of the show cause notice. The Commissioner (Appeals)....