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2008 (11) TMI 32

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....eraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) Shri Fateh Singh, Authorized Departmental Representative (DR) for the Revenue and none for the respondent. [Order per M. Veeraiyan, M....

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....der Section 78. He set aside the penalty imposed under Section 76 altogether. By the stay petition, the Department seeks to recover the amount set aside/reduced by the Commissioner (Appeals). Such a r....