2007 (8) TMI 99

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.... Commissioner of Central Excise, who has revised arid enhanced the penalty of Rs. 1000/- imposed upon the appellant herein under the provisions of Sec.76 of the Finance Act, 1994 to Rs. 17,127/- which is equal to the Service Tax demanded from him. 2. I have heard the ld. SDR and perused the records as none appears for the appellant in spite of notice. There is no dispute that the appellant is l....