2008 (6) TMI 111

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....t. None for the respondent. [Order per S. S. Kang, Vice President] - Heard Ld. DR and none appeared on behalf of the respondent. 2. The revenue filed these appeals against the impugned order whereby the penalty imposed under Section 76 & 78 of the Finance Act has been reduced by the Commissioner (Appeals). The Commissioner (Appeals) reduced the penalty under Section 78 of the Finance Act ....