2013 (3) TMI 55

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.... J.P. Kaushik for the Respondent. ORDER D.N. Panda, Judicial Member - While revenue is in appeal against the appellate order with the grievance that penalty under section 76 is also leviable alongwith section 78 of the Finance Act, 1994, assessee has come with cross-objection raising the question of valuation and taxability. Added to this, there is a stay application by the Revenue. On the....