2017 (5) TMI 1569

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....ndent. Order Per: Mr. M.V. Ravindran 1.  The appeal is directed against Order-in-Original No. HYD-EXCUS-004-COM-015-15-16, dated 17.06.2015. 2. Heard both sides and perused records. 3. The issue for consideration in this appeal is regarding penalty imposed by first appellate authority U/s 76(1) of Finance Act, 1944. It transpires from the records that the appellant was liable to pay ser....