2018 (7) TMI 519

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....D.R. for the Respondent. ORDER Per Rachna Gupta: Present is an appeal filed against the order dated 15.01.2018 vide which the Commissioner (Appeals) has confirmed the demand of duty on the value of subsidy received by the Appellant during the years 2010-11 to 2014-15. In addition, a penalty under Section 78 has also been confirmed. The factual matrix relevant for the purpose is that the Appel....