2013 (1) TMI 24

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....ted 20.10.2009 insofar as the same relates to sustaining penalty under sections 77 & 78 of the Finance Act. 2. None appears for the appellant in spite of notice. However written submissions dated 13.06.2012 stands filed which has been taken into account. Heard the learned Deputy Commissioner (AR). 3. The relevant facts in brief are that the appellant, a provider of security services was found to....