2008 (1) TMI 731

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....ned D.R. as none appeared on behalf of the respondents in spite of notice. 2. Revenue has filed this appeal against impugned order whereby the Commissioner (Appeals) has upheld the adjudication order whereby no penalty was imposed on the respondents. 3. Case of the Revenue is that the respondents wrongly availed deemed credit and, when it was pointed out to the respondents the same had....