2010 (11) TMI 572

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....R, for the Appellant. Shri M. Karthikeyan, Counsel, for the Respondent. [Order]. -  Heard both sides. 2. The Department is in appeal against the dropping of the penalties by the lower appellate authority. It is seen that the lower appellate authority has taken a view that this case does not involve suppression etc. As such, dropping of the penalty imposed under Section 78 of ....