2012 (9) TMI 75

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....appeal has arisen against suo motu revision of order passed by learned Commissioner under Section 84 of the Finance Act, 1994 imposing penalty of Rs. 1000/- under section 77 of the said Act followed by penalty of Rs. 1,55,927/- under Section 78 thereof. Reading of the show-cause notice available at page 40 of the appeal folder does not highlight whether there was any deliberate or intentional brea....