2015 (11) TMI 1557

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.... against the impugned order dated 24th December, 2014 wherein the Commissioner (Appeals) has set aside the penalty imposed on respondent herein under Section 77 and 78 of the Finance Act by referring to the provisions of Section 80 of the said Act.  The grievance of the appellant in this appeal is that the Commissioner (Appeals) has referred to Sub-section (2) of Section 80 of the said Act fo....