2008 (2) TMI 253

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....he Revenue filed this appeal against the order of Commissioner (Appeals) whereby penalty under Section 76 of the Finance Act, 1994 was set aside. 2. After hearing both the sides and on perusal of record, I find that the Adjudicating Authority found that the Respondents deposited the tax on 10-10-2006 for the period 1st April, 2005 to 31st March, 2006. Show cause notice was issued on 28-2-2007, Th....