2008 (7) TMI 30

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....rised Representativefor the respondent. [Order Per: Mr. B.S.V. Murthy, Member (Technical)]- Revenue has filed this appeal against Order-in-Appeal No.ID/11/Daman /2007, dt.28.9.07, wherein the Commissioner (Appeals) reduced the penalty under Section 77 to Rs.1,000/- and did not interfere with the penalty of Rs.1,45,000/- imposed under Section 76 and Rs.1,000/- under Section 78 of the Finance Act....

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....y be decided in presence of their authorized representative who was deputed by them. 3. It is noticed that the department had filed cross objection with Commissioner (Appeals) on 27.4.07 and raised issues which have been placed before this Tribunal in this appeal.  However, it is noticed that the Commissioner (Appeals) has not at all discussed or taken note of the cross objection filed by ....