2011 (3) TMI 989

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....  Being aggrieved with the order passed by Commissioner (Appeals), vide which he has reduced the penalty imposed under Rule 96ZQ, Revenue has filed the present appeal.   2. We find that a short issue involved as to whether the penalty under Rule 96ZQ(5) for late deposit of the duty should be imposed to the extent of 100% or the same can be reduced. Learned DR draws our attention to....