2006 (3) TMI 36

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....these three appeals are arising out of the same Order-in-Appeal, and the issue involved being the same, all the three appeals are being taken up and disposed of by one consolidated order. 2. Considered the submissions made by the learned D.R. None appeared for the respondents despite notice. 3. The Department is challenging the impugned Order-in-Appeal regarding the setting aside of the pena....