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2008 (3) TMI 77

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.... notice. Notices issued to the respondents were received back with the postal remarks 'Left'. Therefore, appeals are being taken up for hearing in the absence of the respondents. Since the issue involved is common, both the appeals are taken together. 2. Heard learned SDR. Revenue filed these appeals against the impugned orders whereby penalties imposed under Section 76 of the Finance Act were se....

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....side of penalties imposed under Section 76 contention is that the Commissioner (Appeals) relied upon the decision of the Tribunal wherein facts are different. The Commissioner (Appeals) relied upon the decision in the case of Sieger Spintech Equipments Pvt. Ltd. v. CCE, Coimbatore, reported in 2006 (3) S.T.R. 736 (Tri.-Chennai). In the case the Tribunal has followed its earlier decision in the cas....