2019 (11) TMI 785

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....t For the Appellant: Shri Vipul Khandhar, Adv. Present For the Respondent: Shri T.K. Sikdar, Asst. Commr. (AR) ORDER RAMESH NAIR Revenue filed this appeal seeking imposition of penalty simultaneously under section 76 & 78. As per the impugned order, the Adjudicating Authority has not imposed penalty under section 76 which was proposed in the Show Cause Notice. The Revenue filed the app....