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2013 (5) TMI 202

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....a: Both the appeals filed by the Revenue are being disposed of by this common order as they arise from the same impugned order vide which the Commissioner has set aside the penalties on the respondents imposed under Section 78 of the Finance Act. 2.  The Commissioner (Appeals) has observed that the issue is no more res integra and stands settled by the Tribunal's decision in the case of....

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