2014 (10) TMI 274

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....ate, for the Respondent. ORDER Revenue is in appeal against the impugned order wherein penalty under Rule 13 have been dropped by both the lower authorities on the premise that the respondent has paid duty along with interest before issuance of show-cause notice. Therefore, penalty is not warranted. Aggrieved from the said order, Revenue is in appeal. 2. Ld. AR on behalf of the Revenue con....