2007 (1) TMI 405

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....alkalkar, Advocate, for the Respondent. [Order]. - Being aggrieved with the order passed by the Commissioner (Appeals), vide which he has set aside the personal penalty of Rs. 1,05,241/-imposed upon the respondents under Section 11AC of Central Excise Act, 1944, revenue has preferred the present appeal. 2. The dispute, as regards the duty, relates to Cenvat credit availed in respect ....