2015 (1) TMI 333

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....This appeal is directed against order-in-appeal no. P-III/VM/232/09 dated 29.10.2009. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding imposition of penalty on the appellant. This matter was remanded back by the Tribunal by an order dated 11.08.2009. On remand proceedings, the first appellate authority has enhanced the penalty imposed on the appellant ....