2008 (7) TMI 305

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....the Respondent. [Order]. - Revenue filed this appeal against revised order passed by the Commissioner of Central Excise whereby Show Cause Notice issued for revision of Adjudication order was dropped. 2. After hearing both the sides and on perusal of records, it is seen that the Respondent is a proprietorship concern and paid the tax before issue of show cause notice. The Adjudicating Authority ....