2010 (7) TMI 604

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....espondent. [Order].  - The challenge in this appeal is to the imposition of penalty under the provisions of Section 78 of the Finance Act, 1994. 2. I have heard both sides. Penalty under Section 78 is imposable when intention to evade payment of duty by suppression etc., is established against the assessees. In the present case, the lower appellate authority has held that non-in....