2018 (10) TMI 1323

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....ate) For Respondent: Shri. S.N. Gohil (A.R.) ORDER Per: Ramesh Nair Revenue as well as the appellant assessee filed the appeals. The Revenue's appeal is for seeking upholding the demand confirmed by the original authority which was dropped by the Commissioner (appeals), the assessees appeal is for waiver of penalty of Rs. 20,000/- imposed under Rule 173 Q(1)(a) of Central Excise Ru....