2012 (9) TMI 460

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....y the Revenue against Order-in-Appeal No.216 to 222/2006(Ahd-I), dt.21.09.2006.   2. None appeared for the assessee.   3. Heard the ld.D.R. and perused the records.   4. We find that the appeal filed by the Revenue is not maintainable as the appeal of the Revenue against order of first appellate authority is only for non-imposition of equivalent penalty under Section 11AC o....