2007 (6) TMI 506

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....aj, Advocate, for the Respondent. ORDER Heard both sides and perused record. 2. These appeals of the revenue are directed against the reduction in redemption fine and penalty made by the Commissioner in his order in appeal. 3. The present appeals points out that there was mis-declaration and repeat offences and therefore, the Commissioner should [not] have reduced the fines and penal....