2004 (3) TMI 170

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....is appeal against the order-in-appeal whereby the penalty of Rs. 45,400/- was enhanced to Rs. 1,27,300/- by the Commissioner (Appeals-II), Central Excise and Customs, Jaipur. 3. The Commissioner (Appeals) enhanced the penalty after taking into consideration the provisions of Section 77 of the Finance Act, 1994. I find that Section 80 of the Finance Act provides that "Notwithstanding anything co....