2007 (4) TMI 130

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....ned Commissioner (Appeals) should not have taken a lenient view to exonerate the respondent from the duty-demand, interest payable as well as the imposition of penalty. Therefore, the impugned Order is liable to be set aside. 2. On the other hand, learned Counsel appearing for the respondent submitted that learned Commissioner (Appeals) has passed a very reasoned Order finding that neither ther....