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2016 (12) TMI 644

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....ultant For the Respondent ORDER In this appeal, Revenue is aggrieved by a part of the Order-in-Appeal No.36/2015 in so far as it relates to reduction of penalty to Rs. 10 lakhs, passed under a common Order No.36 & 37/2015 dt. 1.6.2015 by the Commissioner (Appeals-I), LTU, Chennai.  2.  Heard both sides.  The short issue to be decided in this case is whether penalty is to be....