2008 (4) TMI 199

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.... [Order per P. K. Das, Member (Judicial)] - Heard both sides and perused the records. 2. The Revenue filed this appeal against the order of the Commissioner (Appeals) whereby penalty under Section 76 of the Finance Act was set aside. 3. On a perusal of the impugned order, I find that the Adjudicating Authority imposed penalty under Section 75-A, 76 and 77 of the Finance Act, 1994.  Th....