2018 (4) TMI 1506

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....spondent Per: Justice (Dr.) Satish Chandra: The present appeal is filed by the department against the Order-in- Appeal No. 144/ ST/RPR-I/2013 dated 10.09.2013 for the reason that Commissioner (Appeals) has given the benefit to the assessee-respondent under section 80 of the Finance Act, 1994 by cancelling the levy of penalty. 2. None appeared on behalf of the respondent. 3. We have heard Shri ....