2006 (3) TMI 768

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....ccounts Officer, for the Respondent. ORDER These appeals are by the Revenue against the Order-in-Appeal dated 23-8-04, wherein the Commissioner (Appeals) has set aside the penalties imposed under Section 76 of the Finance Act, 1994. 2. The respondents are represented in person by Shri Ashim Mitra, Accounts Officer of the respondent companies. 3. The learned J.D.R. submits tha....