2009 (4) TMI 179

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....r]. - Revenue filed this appeal against the order of the Commissioner (Appeals), whereby penalty imposed under Section 76 and 77 upon the respondent was set aside. 2. After hearing ld. DR and on perusal of the records, the relevant portion of the findings of the Commissioner (Appeals) reproduced below :- "Regarding the penalty, I observe that the appellants are a State Government organisatio....