2009 (2) TMI 706

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.... Revenue has filed this appeal against the Order-in-Appeal No. 159/2007-C.E. dated 26-3-2007, passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. We heard both the sides in matter. 3. The Commissioner (Appeals) has given a finding that this case deserves waiver of penalty in terms of Section 80 of the Finance Act, 1994. He has given the following reasoning :- "I have gone thro....