2005 (11) TMI 130

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....rder-in-Appeal passed by the Commissioner (Appeals). In the impugned order, while confirming the demand of duty, the Commissioner (Appeals) reduced the penalty. 2. None has appeared for the Respondents during the hearing. Learned Jt. C.D.R. reiterates the grounds of appeal. 3. On being pointed out the decision of this Tribunal in the case of CCE, Delhi-III v. Machino Montel (I) Ltd. - 2004 (168)....