2010 (11) TMI 425

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....or the Respondent. [Order].  - Revenue has filed this stay application on the ground that vide impugned order learned Commissioner (Appeals) has set-aside the penalty imposed under Section 76 of Finance Act, 1994 and reduced the penalty amount imposed under Section 78 of Finance Act, 1994 to the minimum mandatory penalty imposable. 2. On going through the records, I find that st....