2012 (8) TMI 749

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....ent. [Judgment per : N. Kumar, J.]. -  This appeal is preferred by the assessee challenging the order passed by the Tribunal as well as the Appellate Commissioner who have held that the assessee is not liable to pay any penalty under Sec. 76 of the Finance Act, 1994 and therefore, set aside the order passed by the lower authorities imposing penalty. 2. Facts are not in dispute. ....