2007 (8) TMI 100

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....iled this appeal against the impugned order in so far as imposition of penalty of Rs. 12,047/- under Section 76 of the Finance Act, 1994. The Tribunal vide Final Order No. 309/2006-SM (BR) dated 14-2-2006 [2006 (4) S.T.R. 206 (T)] remanded the matter to the Commissioner (Appeals) to examine the imposition of penalty under Section 76 on the ground whether the appellant was in confusion in respect o....