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2014 (6) TMI 645 - CESTAT MUMBAIEnhancement of penalty imposed - - Held that:- Revenue has failed to bring the fact that the appellant's appeal quo imposing penalty has been allowed by setting aside the order of imposing penalty to the knowledge of the Commissioner (Appeals) and the Commissioner (Appeals) passed the impugned order. When the department has accepted that no penalty is warranted on the appellants in this matter, therefore, the question of enhancement of penalty does not arise at all. - Decided in favour of assessee.
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