2007 (3) TMI 238

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....ue in this case is a narrow compass and therefore after granting stay, the appeal is taken up for hearing with the consent of both the parties. 2. The learned Advocate on behalf of the appellant submits that the original adjudicating authority dropped the penalty under Sections 76, 77 and 78 of the Finance Act, 1994. The Commissioner of Central Excise issued show cause notice dated 21-11-2006 for....