2020 (9) TMI 831

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....riti Das, Advocate for the appellant Shri P. Juneja, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: Heard the parties. 2. Vide order-in-original dated 23.11.2017, the demand for Rs. 11,57,788/- was confirmed and also appropriated alongwith interest. Further, penalty @ 15% under Section 78 of the Finance Act was imposed. 3. Both the assessee and Revenue preferr....