2010 (7) TMI 587

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..... Sudha Koka, SDR, for the Respondent. [Order (Oral)].  - This stay petition is filed by the assessee for waiving the amount of penalty imposed by the Adjudicating Authority and upheld by the learned Commissioner (Appeals). 2. Heard both sides and perused the records. 3. On perusal of the records, I find that the appellant has been clearing goods under ARE-1 Procedure to SEZ Devel....