2019 (12) TMI 1680

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....sent appeal has been filed by the appellant against Order-in-Appeal No. 92/CUS/CCP-GST/2018, dated 30-10-2018 passed by the Commissioner (Appeals). 2. Heard both sides and perused the appeal records. 3. The only ground which the impugned order is sought to be challenged is that the Ld. Commissioner (Appeals) while allowing the appeal filed by the Respondent Department erred in enhancing the pena....