2014 (6) TMI 389

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....or the Respondent. ORDER Heard both sides. 2. No one is present on behalf of the respondent despite notice. Heard the ld. DR. The appeal has been filed against the order of the lower appellant authority setting aside the penalty. I find that the grounds of appeal states that for setting aside the penalty, the Commissioner (Appeals) should have cited Section 80 of the Act. The other t....