2008 (5) TMI 149

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.... Shri C. Lama, JDR, for the Respondent. [Order] - This stay application is filed by the applicant against the order of the Commissioner (Appeals), who has enhanced the penalty imposed under Section 76 of Finance Act, 1994 on an appeal filed by the Revenue. Enhancement of the penalty has been done on the ground that the original authority has not given any reasons for exercising his discretion ....