2008 (3) TMI 244

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.... the Respondent. [Order]. - The Appellants field this appeal against the revised order of the Commissioner of Central Excise whereby penalty of Rs. 8,911/- was imposed under Section 76 of the Finance Act, 1944. 2. After hearing both the sides and on perusal of the record, I find that the Adjudicating Authority did not impose any penalty in exercise of power under Section 80 of the Finance Ac....