2004 (11) TMI 224

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.... Member (J)]. - In this appeal, the Revenue has contested the validity of the impugned order vide which the Commissioner (Appeals) has quashed the penalty on the respondents, imposed under Rule 96ZP(3) in toto. 2. Admittedly, the duty liability under the above said rule was not discharged by the respondents and they were served with a show cause notice for payment of the duty for the period Apr....