2017 (11) TMI 1693

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....r. Guna Ranjan, A.R. for the Respondent. ORDER Per: M.V.RAVINDRAN. This appeal is directed against order-in-appeal No. 64-2012 dated 21/11/2012. 2. Heard both sides and perused the records. 3. The learned counsel submits that they are only contesting the imposition of penalty by the lower authorities under Section 78 of the Finance Act 1994 and that they have paid the entire tax lia....