2005 (9) TMI 674

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....is appeal filed against the impugned order passed by the Commissioner (Appeals), the imposition of penalty under sections 76 and 77 of the Finance Act, 1994, has been contested. 2. I have heard both the sides. So far as liability to pay the tax for the period in question detailed in the impugned order, is concerned the same has not been contested by the appellants. The appellants had already de....