2013 (9) TMI 788

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....aritosh Gupta, for the Respondent. ORDER Both these Appeals are taken up together as similar question of law arises for determination in these two Appeals. 2. Both these Appeals are at the instance of the Revenue and are directed against order of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad ("the Tribunal"), thereby setting aside the order of penalty under t....